TaxTMI 
TaxTMI 
2009 (12) TMI 798
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....Revenue against the order-in-appeal No. 134-CE/LKO/07 dated 30-10-07 passed by Commissioner of Central Excise (Appeals), Lucknow. 2. The facts leading to this appeal by Revenue are, in brief, as under : 2.1 The respondent defaulted in payment of duty for the months of September, 2006 and October, 2006 and the total amount of duty short paid for these two months was Rs. 69,889/-. This duty was ul....
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....34-CE/LKO/07, dated 30-10-07 set aside the penalty relying upon the Tribunal's judgment in the case of CCE, Allahabad v. R.K. Cigarettes (P) Ltd. reported in 2007 (79) RLT 804 (CESTAT-Del.) = 2007 (213) E.L.T. 367 (Tri.-Del.). Commissioner (Appeals) while setting aside the appeal observed that no penalty is attracted under Rule 25(1)(a) as there was no contravention of any of the provisions of the....
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....t of duty and the consequences of this as provided in Central Excise Rules shall follow and therefore, in view of this, the penalty has been rightly imposed by the Deputy Commissioner under Rule 25(1)(a) of Central Excise Rules and the same has been wrongly set aside by the Commissioner (Appeals). Shri Singh also pleaded that in the case of CCE, Allahabad v. R.K. Cigarettes (P) Ltd. reported in 20....
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....e factory during a month shall be paid by the 5th of the following month. As per sub-rule (2) of Rule 8, the duty of excise shall be deemed to have been paid for the purposes of these rules on the excisable goods removed in the manner provided under sub-rule (1) and the credit of such duty allowed, as provided by or under any rule. Sub-rule (3) of Rule 8 during this period provided that if the ass....