2009 (9) TMI 541

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..... h. Held that- there is contravention of Rule 8(3A) of the Central Excise Rules, 2002. However, there is no evidence of any fraud etc. in this case and hence the provisions of Rule 11AC are not attracted. Accordingly, the penalties imposed are reduced to Rs. 5,000/- in the first case and Rs. 4,000/- in the second case. - E/427-428/2009-MAS - 1403-1404/2009 - Dated:- 18-9-2009 - Dr. Chittaranjan .....

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..... rch. The rules also provide that if payment is not made within 30 days from the relevant dates, the appellants would have to pay duty in cash on each clearance. Accordingly, since in this case, the clearances have been made from 1st April 2007 to 19-4-07 and from 1-5-07 to 16-5-07 without paying the duty in cash, there is contravention of Rule 8(3A) of the Central Excise Rules, 2002. However, ther .....

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