2013 (10) TMI 144

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ri Rakesh Ranjan Agrawal and Suyash Agrawal, Counsels, for the Respondent. ORDER Heard Shri S.P. Kesarwani, learned standing counsel for the department and Shri Rakesh Ranjan Agrawal and Shri Suyash Agrawal as counsel for the respondent. 2. This appeal filed under Section 35G of the Central Excise Act, 1944 is against the order of the Tribunal dated 14-3-2008. The three questions have been fram....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... 3. Whether the CESTAT order dated 19-5-2008 allowing the Assessees Appeal by setting aside the penalty imposed for late depositing of penalty legally sustainable on merits of the case." 3. Penalty was imposed on the respondent under Rule 21 of the Central Excise Rules, 2002 on the allegation that respondent failed to discharge duty liability under Rule 8 of the Central Excise Rules, 2002. The re....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ibunal by the respondent which has been allowed by order dated 14th March, 2008. The Tribunal in paragraph 3 of the order stated as follows : "3. I find that the Tribunal in the case of Condor Power Products Pt. Ltd. v. CCE, Faridabad reported in 2007 (210) E.L.T 137 held that penalty under Rule 25 of the Central Excise Rules, 2002 cannot be imposed for delay of payment of duty under Rule 8 of th....