2015 (1) TMI 167

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.... Shri D.D. Joshi, Supdt. (AR), for the Appellant. Shri Vinay Sejpal, Advocate, for the Respondent. ORDER The Revenue is in appeal against the impugned order for dropping the penalty against the respondent under Rule 25 of the Central Excise Rules, 2002. 2. The brief facts of the case are that on four occasions the respondent could not pay duty in time but they on their own paid th....

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....e imposed as per the decision of the Hon'ble High Court of Gujarat in the case of Saurashtra Cement Ltd. - 2010 (260) E.L.T. 71 (Guj.). 4. Heard the ld. AR. Perused the impugned order. 5. I find that the ld. Commissioner (Appeals) dropped the penalty on the premise that provisions of Section 11AC of the Act have not been invoked. There is no finding of the lower authorities that th....