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TMI Blog2011 (5) TMI 500X X X X Extracts X X X X X X X X Extracts X X X X ..... ber of rules would invite penal action under Rule 27 to the extent of Rs.5,000/- Reference under Rule 27 is to the terms Rules and not Rule - As such, separate penalty of Rs.5,000/- cannot be imposed for contravention of each and every Rule - As long as there is only one Show Cause Notice invoking Rule 27, maximum penalty to the extent of Rs.5,000/- is imposable - Accordingly, reduce the penalty ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... en Thousands only). 2, After hearing the learned SDR, I reproduce the relevant paragraph of Commissioner(Appeals) s order. The relevant portion of Rule 27 of Central Excise Rules, 2002 is reproduced below: Rule 27: General Penalty: A breach of these rules shall, where no other penalty is provided herein or in the Act, be punishable with a penalty which may extend to five thousand rupee ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... is Rs.15,000/- @ Rs.5,000/- for each such contravention/offence. 3. As is seen, the appellate authority, after rightly observing on the interpretation of the provisions of Rule 27, has proceeded to impose penalty of Rs.5,000/- (Rupees Five Thousands only) in respect of each contravention. On the other hand, the appellant s contention is that the Rule 27 refers to A breach of these rules shall ..... X X X X Extracts X X X X X X X X Extracts X X X X
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