2011 (1) TMI 86

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..... rder of the Commissioner (Appeals) set aside and order of the original authority restored with the modification that the penalty imposed shall be only Rs.5,000/- - Appeal disposed off - 2139 of 2009-SM(BR) - - - Dated:- 25-1-2011 - Mr. M. Veeraiyan, J. Shri Anil Khanna, SDR for the Appellants Per M. Veeraiyan: Heard the learned SDR. None appears for the respondents inspite of .....

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..... ed violation of provision of Rule 8(3A) of Central Excise Rules has been spelt out in the notice and therefore, wrong quoting of Rules is no bar in imposing the penalty. 5. I have carefully considered the submissions and perused the records. It is a clear case of delay in payment of duty due for the month of December, 2007. The duty along with interest stands paid on8th February, 2008. The iss .....

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