2008 (12) TMI 567

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.... Shri V. Poorna Chandra Rao, SDR, for the Respondent. [Order per : T.K. Jayaraman, Member (T) (Oral)]. - This appeal has been filed against Order-in-Original No. 12/2004, dated 30-9-2005 passed by the Commissioner of Central Excise and Customs, Visakhapatnam-I Commissionerate. 2 We heard both sides. 3. The appellants are manufacturers of petroleum products. In the month of Ma....

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.... appellants on the ground of violation of the Central Excise Law. Apart from confirming the duty and interest, the Commissioner in the impugned order imposed a penalty of Rs. 25,00,000/- under Rule 25 of the Central Excise Rules, 2002. 4. It was argued by the learned Consultant that the appellant is a huge public sector undertaking paying enormous amount of revenue to the exchequer. The in....

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....alty should be levied on the appellants. 6. On a careful consideration of the matter, we find that it has not been established that the appellants violated deliberately the Central Excise provisions with an intention to evade Central Excise duty. Moreover, when we go through Rule 25, it is seen that the contravention of any provisions of the Rules or Notifications should be with an intent ....