2012 (11) TMI 240

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..... ondent. [Order]. - The appellant was working under Compounded Levy Scheme for man made fabrics and an offence case was registered against them for clandestine removal and delayed payment of duty due from them. The dispute in the present appeal is only relating to penalty under Rule 96ZQ(5)(ii) of Central Excise Rules, 1944. The penalty of Rs. 2,75,000/- was imposed by original adjudicating autho .....

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..... Excise Rules, 1944 in para 4 of the Show Cause Notice. The original adjudicating authority imposed penalty under Rule 96ZQ(6) of Central Excise Rules, 1944 and this amount was Rs. 10,000/-. This penalty has been imposed specifically for non-accountal of goods in statutory records and clandestine clearance of man made fabrics. The penalty under Rule 96ZQ(5)(ii) was imposed for not paying duty with .....

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