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TMI Blog2011 (9) TMI 877X X X X Extracts X X X X X X X X Extracts X X X X ..... clause (d) which reads thus : “contravenes any of the provisions of these rules, or the notifications issued under these rules, with intent to evade payment of duty”. Therefore, if a manufacturer, producer, registered person or registered dealer, as the case may be, is found to have contravened any of the Central Excise Rules or any of the Notifications issued under those rules, with intent to eva ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 827/2011 - Stay Order No. 876/2011 - Dated:- 23-9-2011 - Shri P.G. Chacko, J. Shri K.K. Varrier, Consultant, for the Appellant. Shri K.S. Kantaraj, JDR, for the Respondent. ORDER This application filed by the appellant seeks waiver of pre-deposit and stay of recovery in respect of penalty of Rs. 50,000/- imposed on them by the lower appellate authority under Rule 25 of Central Exc ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nder Rule 25 should be subject to the provisions of Section 11AC of the Central Excise Act and therefore intent to evade payment of duty or any other ground particularized under Section 11AC should be established before imposing any penalty under Rule 25. This plea is unacceptable inasmuch as Rule 25 is an independent penal provision which specifies the factual situations leading to penalty and al ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ent of duty, he will attract a penalty under Rule 25 subject to the provisions of Section 11AC. In my view, this would only mean that, if a penalty has already been imposed on the party under Section 11AC, no further penalty shall be imposed on him under Section 25 on the ground of the contravention mentioned in clause (d) ibid. In the present case, no penalty was even proposed under Section 11AC ..... X X X X Extracts X X X X X X X X Extracts X X X X
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