2005 (7) TMI 589

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.... Shri N.V.B. Nair, J.D.R., for the Respondent. [Order]. -  The challenge in the present appeal is towards the penalty of Rs. 2,00,000/- imposed upon the appellants under the provisions of Rule 8 of the Central Excise Rules on the ground that the appellants were debarred from facility of fortnightly payments and was required to pay duty on consignment basis by debiting the PLA whereas th....

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.... terms of the provisions of Rule 8 of the Central Excise Rules, 2001, inability to clear the consignments by debiting duty in PLA shall be deemed as if such goods have been cleared without payment of duty and the consequence of penalties as provided in these rules shall follow. 5. After considering the submissions made by both sides, I find that in terms of provisions of Rule 8, clearance ....