2014 (3) TMI 450

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..... entral Excise Rules, 2002, but the intent to evade payment of duty is missing. Therefore, the provisions of Section 11AC of the Central Excise Act are not reflected. Accordingly, penalty under Rule 25 of the Central Excise Rules is not permissible, but penalty under Rule 27 of the Rules is to be imposed. As the appellant has contravened the provisions of Rule 8(3A), therefore, following the decisi .....

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..... nvat credit account, but as the appellant has paid the duty by utilizing cenvat credit account, therefore they have contravened the provisions of Rule 8(3A) of the Rules. Accordingly, the penalty under Rule 25 of the Central Excise Rules, 2002 has been confirmed against the appellant, equivalent to duty. 2. It is the contention of the appellant that as the appellant has not contravened the prov .....

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..... submissions of both sides, I find that although the appellant has contravened the provisions of Rule 8(3A) of the Central Excise Rules, 2002, but the intent to evade payment of duty is missing. Therefore, the provisions of Section 11AC of the Central Excise Act are not reflected. Accordingly, penalty under Rule 25 of the Central Excise Rules is not permissible, but penalty under Rule 27 of the Ru .....

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