2017 (10) TMI 955

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.... Commr. (A.R) for respondent ORDER The appeal is directed against the Order-in-Appeal No.BR/25/MI/2013 dt. 27.2.2013 passed by the Commissioner of Central Excise (Appeals), Mumbai-I wherein the Ld. Commissioner upholding the Order-in-Original, rejected the appeal, which was filed only in respect of penalty imposed under Section 11AC. 2. The brief facts of the case is that the appellant fa....

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....manded in the order-in-original therefore consequential penalty under Section 11AC cannot be invoked. He further submits that as per the facts of the present case this is a case of only delayed payment of monthly excise duty for the month of May 2011 and June 2011 to August 2011 and the same was discharged by the appellant in the month of November 2011 along with interest. The duty not paid was as....

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....ice. For this reason itself penalty of equal amount of Rs. 3,67,585/- imposed under Section 11AC will not sustain. Moreover, this is the case of delayed payment of excise duty and the appellant have declared assessed duty in their monthly return and paid the duty along with interest. Rule 8 itself provide that if there is a delay the assessee is required to pay duty along with interest for the del....