2009 (3) TMI 994

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....d. Consultant on behalf of the appellant submits that the penalty of Rs. 3,36,535/- has been imposed for delayed payment of duty of Rs. 22,18,262/- which was paid with interest by the appellant. He submits that in the absence of any confiscation of goods or any evidence to show that there was any intention to evade duty, penalty under Rule 25 of Central Excise Rules ('Rules' for short) is ....

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....invoices only, no penalty is imposable and if any penalty is to be imposable the same should be under Rule 27 of Rules only. On the other hand Ld. JCDR submits that it is not correct on the part of the appellants to claim that they had paid duty and interest voluntarily. She submits that duty and interest was paid after 414 days and that too after the same was pointed by the audit. Therefore, she ....