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TMI Blog2010 (10) TMI 283X X X X Extracts X X X X X X X X Extracts X X X X ..... the procedure by making the payment through internet banking - Accordingly, the minimum penalty under Rule 27 is to be imposed i.e. only Rs. 2,000/- in both the cases - Accordingly decided in the favour of the assessee - E/2594-2595/2010-SM(BR) - 1202-1203/2010-SM(BR)(PB) - Dated:- 15-10-2010 - Shri Ashok Jindal, J. REPRESENTED BY : Shri Rajendra Gupta, SDR, for the Appellant. Shri ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... art payment of excise duty electronically through internet banking up to June 2009. Accordingly, the show cause notice was issued. The Adjudicating Authority imposed penalty of Rs. 5,000/- under Rule 27 of the Central Excise Rules, 2002 on both the respondents. 3. Aggrieved from the said penalty of Rs. 5,000/- Revenue came in appeal before the lower appellate authority on the ground that the pen ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... On careful examination of the submissions, I find that the respondents were willing to pay duty electronically through internet banking, but due to technical fault of the bank the payments could not be made electronically, which is not the fault of the respondent. Accordingly, the minimum penalty under Rule 27 is to be imposed i.e. only Rs. 2,000/- in both the cases. With these observations appeal ..... X X X X Extracts X X X X X X X X Extracts X X X X
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