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TMI Blog2013 (6) TMI 297X X X X Extracts X X X X X X X X Extracts X X X X ..... 2013 (6) TMI 83 - GUJARAT HIGH COURT] only penalty under Rule 27 of the Central Excise Rules, 2002 will be imposable in each case of default and the penalty imposed under Rule 25 of the Rules is required to be set-aside. - E/139 and 299 of 2011 - - - Dated:- 19-2-2013 - Mr. H.K. Thakur, J. For the Appellant: Shri K.C. Rathod, Consultant For the Respondent: Shri P.N. Sarvaiya, A.R. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e Hon ble High Court, in paragraph 18 of this decision has held as under:- 18. As noted earlier, there is a clear contravention of sub-rule (4) of Rule (8) of the Rules. However,, in the facts of the present case, resort could not have been made to Rule 25 of the Rules. The relevant Rule would be Rule 27 of the rules, which makes provision for General Penalty under which the maximum penalty is f ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed that the judgment of the Honble High Court in the case of Elson Packaging Industries Pvt. Limited (supra) is with respect to Rule 57A to 57V of Credit Scheme and Rules and the latest judgment of the Honble High Court in the case of Harish Silk Industries (supra) will appropriately be applicable to the present facts and circumstances of the case. 6. As a result, only penalty under Rule 27 of ..... X X X X Extracts X X X X X X X X Extracts X X X X
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