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TMI Blog2011 (3) TMI 982X X X X Extracts X X X X X X X X Extracts X X X X ..... nal - To the same effect is another decision of the Tribunal in the case of CCE, Allahabad v. R.K. Cigarettes (P) Ltd. that where returns are filed showing clearances and amounts of duty payable, there cannot be any mala fide intention to evade payment of duty. In such a scenario penalty under Rule 27 gets attracted - As such, submits the learned advocate that imposition of penalty of Rs.1 lakh i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of the provisions of Rule 8(3A) of Central Excise Rules, 2002. The duty of goods in question was paid from the cenvat account. Therefore a show cause notice was issued and the same was adjudicated vide the impugned order wherein the adjudicating authority confirmed the demand of duty to be paid from current account in cash alongwith interest and equivalent penalty. The adjudicating authority also ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Rule 27 get attracted instead of the provisions of Rule 25 of Central Excise Rules. As such, submits the learned advocate that imposition of penalty of Rs.1 lakh in terms of the provisions of Rule 25 is not justified. In as much as provisions of Rule 27 provide for maximum penalty of Rs.5000/-, he prays for reducing the penalty to Rs.5000/-. 5. Learned DR appearing for the Revenue reiterates t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ra Cement [2008 (225) E.L.T. 395 (Tri. - Ahmd.)] and it was observed that where the goods are cleared under the cover of invoices and the only default is delay in payment of duty, the Provisions of Rule 27 would get attracted which provide for a maximum penalty of Rs. 5,000/-. To the same effect is another decision of the Tribunal in the case of CCE, Allahabad v. R.K. Cigarettes (P) Ltd. reported ..... X X X X Extracts X X X X X X X X Extracts X X X X
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