2014 (10) TMI 234

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...., for the Appellant. Shri Navneet, Addl. Commissioner (AR), for the Respondent. ORDER [Order per : P.R. Chandrasekharan, Member (T)]. - The appeal is directed against Order-in-Original No. 07, 08, 09/ASR/2006 dated 25-5-2006 passed by the Commissioner of Central Excise, Pune-III. 2. Vide the impugned order, the adjudicating authority has imposed penalties of Rs. 30,000/-, Rs. 7,50....

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....for imposition of penalty under certain specific situations, namely, if excisable goods are removed in contravention of any of the provisions of these Rules (Central Excise Rules, 2002) or the Notification issued under these Rules or does not account for any excisable goods produced or manufactured or stored by him or engages in the manufacture, production or storage of any excisable goods without....

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....ej Soaps v. Commissioner of Central Excise, Mumbai - 2004 (174) E.L.T. 25; Ajanta Offset & Packaging Ltd. v. Commissioner of Central Excise, Delhi-IV - 2010 (261) E.L.T. 878 and the decision of the Hon'ble Apex Court in the case of Amrit Foods Co. Ltd. v. Commissioner of Central Excise, UP - 2005 (190) E.L.T. 433 (S.C.) and the decision of this Tribunal in the case of National Steel Ltd. v. Commis....

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....ng the demand for Central Excise duty, it is accepted that the assessee has discharged duty liability correctly. If that is so, question of violating any provisions of law would not arise at all. 5.2 This Tribunal's Larger Bench in the case of Godrej Soaps v. Commissioner of Central Excise, Mumbai 2004 (174) E.L.T. 25 has held that when the demand gets dropped on any account, penal provisi....