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TMI Blog2010 (2) TMI 1007X X X X Extracts X X X X X X X X Extracts X X X X ..... covered by Rule 25(a) - In case of the infractions enumerated in the Rule 25, an assessee shall be liable to penalty not exceeding the duty on the excisable goods in respect of which contravention mentioned in clause (a) has been committed or ₹ 2000/- whichever is lesser. Appellant made payment of duty due along with interest for the delay in such payments subsequently. This was before th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , 2006 to December, 2006. The respondents made good the failure and paid the duty from PLA and applicable interest before issue of the show cause notice basic to the proceedings. After due process of law, original authority confirmed the duty liability of Rs. 4,27,908/- against the assessee for the period 10/2006 to 12/2006 and appropriated the duty along with applicable interest already paid by t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ive penalty liable u/s 11AC. 2. I have heard ld. JDR for the Revenue. The respondents are not represented. In the instant case, the respondents had cleared excisable goods for a couple of months by debiting the duty due from the Cenvat account instead of from PLA. The respondents paid the duty due along with interest for the delay in such payments subsequently. This was before the issue of show ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... case, therefore, the competent authority could have imposed penalty equal to the duty not paid or a lower penalty not less than Rs. 2000/- as per Rule 25(a). I find that in the instant case, there was only a delay in payment of duty on the part of the respondents. It had no intention to evade payment of duty due. It had also discharged the duty liability alongwith applicable interest before the is ..... X X X X Extracts X X X X X X X X Extracts X X X X
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