https://www.taxtmi.com/caselaws?id=266387 The appeal filed by the Revenue was disposed of, affirming the decision of the Commissioner (Appeals). The appellate tribunal upheld the reduction of penalty from &8377;2 lacs to &8377;20,000/- imposed on the respondent for contravening Rule 8 (3A) of the Central Excise Rules, 2002. The tribunal also considered the constitutionality of Rule 8 (3A) in light of a previous ruling by the Hon'ble Gujarat High Court, which deemed the rule unconstitutional, allowing the Revenue to demand interest for failure to pay duty consignment wise. en-us Thu, 12 Feb 2015 00:00:00 +0530 Mon, 19 Oct 2015 21:47:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=266387 The appeal filed by the Revenue was disposed of, affirming the decision of the Commissioner (Appeals). The appellate tribunal upheld the reduction of penalty from &8377;2 lacs to &8377;20,000/- imposed on the respondent for contravening Rule 8 (3A) of the Central Excise Rules, 2002. The tribunal also considered the constitutionality of Rule 8 (3A) in light of a previous ruling by the Hon'ble Gujarat High Court, which deemed the rule unconstitutional, allowing the Revenue to demand interest for failure to pay duty consignment wise. Case-Laws Central Excise Thu, 12 Feb 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=266387