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TMI Blog2013 (10) TMI 144X X X X Extracts X X X X X X X X Extracts X X X X ..... at:- It was not disputed between the parties that due penalty along with interest was paid by the respondent before issuance of the show cause notice - The duty short-paid, was paid along with the interest and it was not a case of intend to evade the payment of duty - The Tribunal had further noticed that respondent disclosed its duty liability in the return - The disclosure of duty liability in t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e respondent. 2. This appeal filed under Section 35G of the Central Excise Act, 1944 is against the order of the Tribunal dated 14-3-2008. The three questions have been framed in the memo of appeal, they are as follows : 1. Whether on the facts and circumstances of the case, was the CESTAT, Legally justified on facts and in law in deleting the penalty which was admittedly paid belatedly under ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... pondent under Rule 21 of the Central Excise Rules, 2002 on the allegation that respondent failed to discharge duty liability under Rule 8 of the Central Excise Rules, 2002. The respondent however before the issuance of show cause notice on 27th February, 2004, has deposited the duty along with interest. A show cause notice was issued and the Assistant Commissioner, Central Excise by his order date ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . CCE, Faridabad reported in 2007 (210) E.L.T 137 held that penalty under Rule 25 of the Central Excise Rules, 2002 cannot be imposed for delay of payment of duty under Rule 8 of the Central Excise Rules, 2002. The appellants disclosed their duty liability in their return. Respectfully following the decision of the Tribunal I set aside the penalty. The appeal is allowed with consequential relief. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... duty along with interest before the issuance of show cause notices cannot invite penalty under Rule 25 of the Rules in the facts of the present case. Cogent reasons have been given by the Tribunal for deleting the penalty. 8. We are of the view that the order of the Tribunal is legally justified in deleting the penalty and no error has been committed in deleting penalty by the Tribunal. Appeal b ..... X X X X Extracts X X X X X X X X Extracts X X X X
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