2018 (3) TMI 327

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....nts Shri. S.V. Nair, Asstt. Commissioner(A.R.) - for the Respondent ORDER The issue involved is that whether the appellant company is liable for penalty under Rule 25 and Director of the company liable for penalty under Rule 26 of Central Excise Rules, for default in monthly payment of duty under Rule 8 of Central Excise Rules, 2002 when the appellant company have paid the duty though bel....

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....) ELT 450 (Tri.-Mumbai 3. On the other hand, Shri. S.V. Nair, Ld. Superintendent (A.R.) appearing on behalf of the Revenue reiterates the findings of the impugned order. He placed reliance on the following judgments. (i) Meghdoot Gramoudyog Sewa Sansthan Vs. Commissioner of Central Excise, Noida - 2014 (312) ELT 699 (Tri.-Del.) (ii) Shivam Pressings Vs. Commissioner of Central Excise, Pun....