2014 (1) TMI 264 - SCH - Central Excise

Penalty under Rule 25 OR Rule 27 - Held that - Revenue s Petitions against the decision of HC 2010 (9) TMI 422 - GUJARAT HIGH COURT wherein it HC has observed that, 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 , dismissed because of delay - Decided against revenue.