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TMI Blog2012 (8) TMI 471X X X X Extracts X X X X X X X X Extracts X X X X ..... the return in time, but when they filed the return and thereafter they made the payment of entire amount of duty along with interest. Therefore, penalty u/s 11AC is dropped but, as the appellant has contravened the provisions of law, they are liable to pay the penalty under Rule 27 of the Central Excise Rules, 2002 - Appeal is partly allowed with consequential relief. - E/166/2012 - - - Date ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... les, 2002. Both the lower authorities appropriated the demand and imposed a penalty under Section 11AC of the Central Excise Act, 1944 read with Rule 25 of the Central Excise Rules, 2002, equivalent of the duty. Aggrieved by the said order of imposition of penalty, the appellant is before me. 3. It is the contention of the appellants that although, they could not pay the duty in time, they hav ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ther hand, the Ld. DR opposes the contention of the Counsel and submits that the appellants have paid the duty and interest on pointing out by the department at the time of scrutiny of the returns. Therefore, they are liable to pay equivalent amount of penalty under Section 11AC of the Act. He also submits that the facts in the case of Condor Power Products Pvt. Ltd. (supra), are not similar to th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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