2019 (2) TMI 750

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.... Kiran, Asst. Commissioner /AR for the Respondent. ORDER Per: Mr. P.V. Subba Rao 1. This appeal has been filed against Order-in-Appeal No. VIZ-EXCUS- 002-APP-097-17-18, Dated 21.12.2017. Ld. Consultant appeared for the appellant submits that the issue involved in the present case is that the appellants defaulted in payment of central excise duty during the months of January 2012 and Octob....

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.... remanded the matter back to the Asst. Commissioner of Central Excise, Kakinada for adjudication, who imposed a penalty of Rs. 50,000/- on the appellant under Rule 25(1)(a) of Central Excise Rules, 2002 for contravention of Rule 8(3A) of Central Excise Rules and imposed a penalty of Rs. 2,000/- for availing the CENVAT Credit twice. Aggrieved by the Order-in-Original, the appellant preferred an app....

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....ly its operation has been stayed. It is his assertion that in such circumstances, the ratio of the judgment would still apply and Rule 8(3A) of Central Excise Rules, 2002 will continue to be inoperative. In support of his argument on this point, he relied on the order of the Tribunal Delhi in the case of GEI Industrial System Limited vs. CCE, Bhopal [2016(11)TMI 227- CESTAT New Delhi] and Space Te....

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....ly an oversight and the amount involved is very small and the same has already been paid with interest. 4. Ld. DR reiterates the findings of the lower authority and argues that the impugned order needs to be upheld. 5. I have considered the arguments on both sides and perused the records. The issue falls in a very narrow compass. As far as the penalty imposed for violation of Rule 8(3A) of C....