2010 (10) TMI 182

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....t. Shri K.P. Singh, SDR, for the Respondent. [Order (Oral)]. - By the impugned order, penalty under Rule 25(1)(a) of Central Excise Rules, 2002 was confirmed to the tune of Rs. 2,00,000/- against the appellants. 2. The facts of the case are that the appellants during the period from July, 2006 to January, 2007 have delayed the payment of duty along with interest beyond the period ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....pon the decision of this Tribunal in the case of Rajarathnam Matches Pvt. Ltd. v. CCE, Tirunelveli reported as [2008 (231) E.L.T. 667 (Tri.-Chennai)] wherein this Tribunal has held that when the entire duty paid before issue of show cause notice and there is no finding that appellants dealt with the goods with intent to evade payment of duty, penalty is not sustainable. 4. On the other han....