2018 (1) TMI 1256

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... for the Respondents ORDER All the three appeals are being disposed of by a common order as they arise out of the same impugned order of the Commissioner (Appeals) involving same set of facts and circumstances. 2. The appellant who is engaged in the manufacture of various qualities of paper was depositing Central Excise duty with the Revenue, in terms of the provisions of Rule 8, within t....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....were revealed by them in their monthly returns filed with the Revenue. The duties not paid in time, were subsequently deposited by them along with interest amount. In such a scenario, imposition of penalty under Rule 25 was not justified. He also submits that Rule 25 is subject to the provisions of Section 11AC, which can be invoked only when there is willful suppression, mis-statement on the part....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....nfirmed by the Hon'ble High Court of Gujarat reported as CCE Vs. Saurashtra Cement Ltd. - 2010 (260) ELT 71 (Guj.). The said decision stands followed by various Benches of the Tribunal. Reference can be made in the case of F.S. Engineers Vs. CCE, Ahd. - 2013 (293) ELT 61 (Tri.-Ahmd.) wherein it was observed that non-payment of duty within the period prescribed in terms of Rule8, which duty liabili....