2017 (9) TMI 503

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....epartment is in appeal against the judgement of CESTAT dated 17.02.2017 raising following question for our consideration: "Whether Tribunal is right in holding that no penalty can be imposed under Rule, 25 of the Central Excise Rules, 2002 in case of default of payment under Rule 8(3A) of Central Excise Rules, 2002?" 2. The issue pertains to deletion of penalty under Rule 25 of the Central E....

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....ty under Rule 25 was imposable and the penalty .imposed by the adjudicating authority should have been confirmed. 4. Keeping this question open, we notice that Rule 25 prescribes confiscation of goods upon breach of the conditions set out therein and penalty not exceeding the duties on excisable goods in respect of which such contravention is deducted or Rs. 5000/- whichever is greater. Thus, t....