2018 (3) TMI 1114

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.... The Revenue filed the present appeal against order of the Commissioner(Appeals) whereby Ld. Commissioner set aside the penalty imposed under Section 11AC and instead imposed penalty of Rs. 5,000/-. The fact of the case is that respondent have defaulted in the monthly payment of duty in terms of Rule 8(3A) of Central Excise Rules, 2002. Revenue sought in these appeal to impose penalty under Rul....

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.... (ii) Commissioner Vs. Saurashtra Cement Ltd. 2013 (292) ELT A98 (S.C.) (iii) Commissioner of C. Ex., Chandigarh Vs. Valley Iron & Steel Co. Ltd. 2016 (337) ELT 167 (H.P.) (iii) Commissioner of Central Excise Vs. Harish Silk Industries 2013 (288) E.L.T. 74(Guj.) 4. On careful consideration of submissions made by both sides and perusal of the records.  I find that this ....