2009 (4) TMI 493 - AT - Service Tax

Penalty - Rule 25 - The submission that the minimum penalty prescribed under Rule 25 is Rs. 10,000/- is not acceptable as settled by the Larger Bench of the Tribunal in the case of CCE, Bhopal v. Rama Wood Craft 2008 -TMI - 49056 - CESTAT, PRINCIPAL BENCH, NEW DELHI - Imposition of penalty of even Rs. 500/- for a clerical mistake may not be justified - Appeal is rejected

Summary

The Department filed an appeal regarding a penalty of Rs. 500 imposed for depositing excise duty under the wrong head. The Tribunal rejected the appeal, stating that the minimum penalty of Rs. 10,000 under Rule 25 was not applicable. The Tribunal deemed the appeal on a trivial issue unjustified.