2010 (2) TMI 996

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..... r (Appeals) No. 339/Cus/Appl/Jal/2007, dated 1-11-2007 by which the Commissioner (Appeals) rejected the Department s appeal for enhancement of the penalty from Rs. 1000/- to Rs. 10,000/- in a case involving order for recovery of a sum of Rs. 1,790/- of irregular credit along with interest. 2. The ground of appeal is that Rule 15 of the Cenvat Credit Rules, prescribes a minimum penalty of Rs. 10, .....

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..... he quantum of penalty. There is no reason to hold that there is a minimum of Rs. 10,000/- as penalty stipulated under the said Rule. The Rule, nowhere, mentions about Rs. 10,000/- as minimum penalty. This issue also stands settled holding that there is no minimum penalty prescribed under Rule 25(1) of Central Excise Rules, 2002 in the case of C.C.E., Bhopal v. Rama Wood Craft (P) Ltd. reported in .....

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