2010 (9) TMI 422 - GUJARAT HIGH COURT

Penalty – Delay in duty payment – Whether penalty imposable under Rule 27 or under Rule 25 of the Central Excise Rules, 2002 - no intention on the part of the respondent assessee to evade any payment of duty - duty could not be paid in time and as soon as liquidity was available, duty was paid along with interest - penalty could not be levied under Rule 25 of the Rules and for the alleged default, the penalty was restricted to Rs. 5,000/- in each matter under Rule 27 of the Rules – appeal dismissed