2014 (12) TMI 580

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....v. JUDGEMENT The Revenue is in appeal against the impugned order wherein Commissioner (Appeals) dropped the penalty against the respondent. 2. The brief facts of the case are that as per Rule 8(3A) of the Central Excise Rules, 2002 the respondents were required to pay duty within 30 days of the end of the month for which clearance pertains. As the respondent defaulted the payment of duty during....

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....erefore, they are to be penalized for contravention of the Rule 8(3A) of the Rules. 4. On the other hand the ld. Counsel for the appellant submits that as they have paid the duty along with interest therefore mandatory penalty under Section 11AC or Rule 25 is not imposable on them. At the most, penalty under Rule 27 can be imposed on them as per the decision in Solar Chemferts Pvt. Ltd. 2012 (276....