2010 (2) TMI 1007

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.... This is an appeal filed by the Revenue seeking to restore equal amount of penalty imposed by the original authority in a case of the respondent's failure to make monthly payments of duty from PLA as prescribed in Rule 8(3) of the Central Excise Rules, 2002 during October, 2006 to December, 2006. The respondents made good the failure and paid the duty from PLA and applicable interest before issu....

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....I v. Dharamendra Textile Processors [2008 (231) E.L.T. 3 (S.C.)] where the Apex Court had observed that the legislative intent in enacting Section 11AC was to require the authorities to impose penalty equal to the duty evaded and that the authorities had no discretion to waive penalty liable u/s 11AC. 2. I have heard ld. JDR for the Revenue. The respondents are not represented. In the instant c....

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....e 25(a). In case of the infractions enumerated in the Rule 25, an assessee shall be liable to penalty not exceeding the duty on the excisable goods in respect of which contravention mentioned in clause (a) has been committed or Rs. 2000/- whichever is lesser. In the instant case, therefore, the competent authority could have imposed penalty equal to the duty not paid or a lower penalty not less th....