2013 (10) TMI 347

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ay application is filed against the Order-in-Appeal in SRP/02/ DMN/2013-14 dated 02.4.2013. 2. The issue involved in this case is imposition of penalty under Rule 25 of Central Excise Rules, 2002 for defaulting in payment of Central Excise duty as per Rule 8 (3A) of the Central Excise Rules, 2002. 3. Shri D.K. Trivedi (advocate) appearing on behalf of the appellant relied upon the judgment of Gu....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....h sides and perused the case records. While dealing with the issue, the Hon'ble High Court of Gujarat in Para 24 of the judgment relied upon by the appellant held as follows:-          24. In view of the above discussion and legal position emerging there from, we have no hesitation in confirming the orders passed by the Tribunal and dismissing all these Appeals ....