2014 (8) TMI 177

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....kumar, Addl Commissioner (AR) PER : M V Ravindran 1. All these four appeals are disposed of by a common order as they are inter-connected. 2. Heard both sides and perused the records. 3. The issue involved in these appeals is regarding imposition of penalties for violating the provisions of Rule 8 of Central Excise Rules, 2002. 4. The appellant-assessee had defaulted in making the payment und....

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....tative submit that their appeal is against the order of the first appellate authority on the ground that he had only considered the submissions made by the assessee as to discharge the amount through PLA but did not get the same verified. 7. After hearing both sides and perusal of the records, I find that the appellant-assessee has paid the amount through PLA along with interest. If the said duty....

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....to the extent it is challenging imposition of penalty under Rule 25 of Central Excise Rules, 2002 and I hold that the appellant is also liable to be penalized under Rule 27 of Central Excise Rules, 2002 which during the period was maximum Rs. 5,000/-. 9. As regards the Revenue's appeal, I find that the Revenue's appeal is devoid of merit as the appellant has already made the payment due t....