2022 (6) TMI 1132

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....ssistant Commissioner (AR) for the Respondent 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 ....

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.... ALLOYS LTD VS. ASSITT. COMMR. OF C.EX., DIV. - EP, MUMBAI-I - 2016 (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 LIM....

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....D - 2016 (337 ) ELT 1678 (H.P) • PRATIBHA PROCESSRS VS. UNION OF INDIA - 1996 (88) ELT 12 (SC) 3. Shri. Dinesh Prithiani, Learned Assistant Commissioner (AR) appearing on behalf of the 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 th....