2022 (6) TMI 1132

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....spondent ORDER The brief facts of the case are that the appellant have defaulted the regular payment of duty thereafter the department frozen the bank account of the appellant and recovered the non paid duty, interest and penalty in terms of Rule 8(3A) of Central Excise Rules, 2002. In the present appeal the appellant challenged the imposition of penalty only. 2. Shri P.P Jadeja Learned Counsel....

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.... (338) ELT 220 (BOM.) * FRONTIER ALLOY STEELS LTD VS. UNION OF INDIA - 2017 (354) ELT 54 (ALL.) * PRINCIPAL COMMISSIONER OF C.EX. DELHI-I VS. SPACE TELELINK LTD - 2017 (355) ELT 189 (DEL.) * VRAJESHWARI STEEL PVT LTD VS. COMMISSIONER OF C.EX.& ST., VADODARA-LL * ALOM EXTRUSION LIMITED VS. DEPUTY COMMISSIONER, CENTRAL EXCISE - 2017 (353) ELT 431 (CAL) * GSP INFRATECH DEVELOPMENT LTD VS. U....

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....Revenue reiterates the finding of the impugned order. He further submits that the penalty in terms of Rule 8 (3A) is mandatory and no discretion is available to authority either to reduce or waive the penalty therefore, appeal may be dismissed. 4. I have carefully considered the submission made by both the sides and perused the records. I find that the only challenge in this appeal is imposition ....