2009 (12) TMI 798

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....he total amount of duty short paid for these two months was Rs. 69,889/-. This duty was ultimately paid by the Respondent along with interest on 20th April, 2007. Since the Respondents had defaulted in discharging monthly duty liability during the period from 6th October, 2006 to 19th April, 2007, the Department treating the clearance of excisable goods during September, 2006 and October, 2006 as without payment of duty as per provisions of sub-rule (3) of Rule 8 of Central Excise Rules, 2002, issued a show cause notice for imposition of penalty on them under Rule 25(1)(a) of Central Excise Rules, 2002. The Deputy Commissioner, vide order in original dated 18-6-07 imposed penalty of Rs. 69,889/- on the Respondent under Rule 25(1)(a) of the ....

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....y 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 2007 (79) RLT 804 (CESTAT-Del.), relied upon by the Commissioner (Appeals), penalty under Rule 27 had been imposed and it is not that no penalty had been imposed. He also cited the Tribunal's judgment in the case of Karur KCP Packagings Ltd. v. CCE, Pondicherry reported in 2008 (225) E.L.T. 150 (Tri.-Chennai) wherein in similar circumstances, the Tribunal upheld the imposition of penalty under Rule 25(1)(a) of Central Excise Rules, 2002. He therefore, pleaded that in view of this, the impugned order setti....