2011 (8) TMI 346

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....nbsp; Per: M.V. Ravindran:   This appeal is directed against the Order-in-Appeal No.399/2009 (Ahd-III)/KCG/CE/Commr(A), dt.23.12.09.   2. Heard both sides and perused the records.   3. The issue involved in this case is regarding imposition of penalty on the appellant under the provisions of Rule 25 of Central Excise Rules, 2002 for violation of discharge of duty liabili....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....y as well as first appellate authority held against the appellant. At the stage of Stay Petition before Tribunal, the appellant had deposited the entire amount of duty through account current.   4.1 It is his submission that the adjudicating authority as well as first appellate authority imposed equivalent amount of penalty which is not warranted under such situation. He drew our attention....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....h 2008, albeit through RG23 A Part II i.e. CENVAT account. It is also not in dispute that the appellant had enough balance in RG23A Part II to discharge duty liability. At the same time, we also find that debiting RG 23A Part II was no good as discharge of duty, but there is no default of payment of duty, which is found in this case as the appellant had not paid duty liability for the month of Nov....