2009 (4) TMI 728

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..... Shri S. Gautam, DR, for the Respondent. [Order]. - This is an appeal against the order of the Commissioner (Appeals) No. 290/CE/Jal/2006 dated 29-9-2006. 2. Heard both sides. 3. The relevant facts in brief, are as follows :- (a)     The appellant is a manufacturer of paper and paper products from agro waste. There was been delay in payment of excis....

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....at there was disruption in the working of factory which lead to severe financial crises which resulted in delay in payment of duty. She submits that the goods have been cleared after preparing Central Excise invoices and the clearances were duly incorporated in the returns filed with the Department. It is, no doubt, a case of violation of Rule 8 of the Central Excise Rules inasmuch as there was de....

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.... distinguishable from the facts in the present case. 6. I have carefully considered the submissions from both the sides and perused the records. The original authority apart from denying certain facilities imposed a penalty of Rs. 5 lakh for delay in paying the duty as per the due date. The delay in paying dues for these 7 months is not disputed and therefore the violation of Rule 8 of the....