2009 (12) TMI 833

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..... eks waiver of pre-deposit and stay of recovery in respect of penalty of Rs. 2 lakhs imposed on them under Rule 8(3A) of the Central Excise Rules, 2002 read with Rule 25 of the said Rules. The entire amount of duty (over Rs.96 lakhs) was paid before issuance of show-cause notice. Interest on such duty was paid on 4-8-2008 after receipt of the notice. In adjudication of the show-cause notice, the Co .....

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..... n the assessee under Rule 8(3A) of the Central Excise Rules read with Rule 25 of the said Rules. Rule 8(3A) provides inter alia for penalty on an assessee who defaults payment of duty beyond 30 days from the due date. This sub-rule says that such a defaulter shall pay duty for each consignment at the time of removal without utilising CENVAT credit till the date on which he pays the outstanding amo .....

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