2012 (12) TMI 643

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....the appellants are seeking waiver of penalty under Section 11AC read with Rule 25 of Central Excise Rules, 2002 of Rs.25,000/- confirmed by the lower authorities. 2. The facts of the case are that the appellants are manufacturers of excisable goods and during the course of the activity, they filed monthly returns for March 2010 on 19.8.2010 which was due on 10.4.2010 and defaulted payment of Rs....

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....Appellant is aggrieved from the penalty imposed under Rule 25 of the Central Excise Rules, 2002. Therefore, he has come before this Tribunal. 3. Heard both sides. 4. Considered the submissions and the case law relied upon by them. In the case of Solar Chemferts Pvt. Ltd. CCE Thane - 2012 (276) ELT 273 (Tri.-Mumbai) in paragraph 14 of the order, this Tribunal has observed as under :- 14.?R....