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TMI Blog2014 (8) TMI 177X X X X Extracts X X X X X X X X Extracts X X X X ..... for making payment through PLA is discharged along with interest, the provisions of Rule 8(3) have been more or less complied with - in the case of Kalp Corporation - [2013 (8) TMI 208 - CESTAT AHMEDABAD], this Bench has clearly recorded that if there is a default of payment duty, penalty can be imposed only under Rule 27 of Central Excise Rules, 2002, as has been decided by the Hon'ble High Court ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... they are inter-connected. 2. Heard both sides and perused the records. 3. The issue involved in these appeals is regarding imposition of penalties for violating the provisions of Rule 8 of Central Excise Rules, 2002. 4. The appellant-assessee had defaulted in making the payment under the provisions of Rule 8 of Central Excise Rules, 2002 and also utilized the CENVAT Credit for payment of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he had only considered the submissions made by the assessee as to discharge the amount through PLA but did not get the same verified. 7. After hearing both sides and perusal of the records, I find that the appellant-assessee has paid the amount through PLA along with interest. If the said duty liability which has been fastened on him for making payment through PLA is discharged along with inte ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d I hold that the appellant is also liable to be penalized under Rule 27 of Central Excise Rules, 2002 which during the period was maximum ₹ 5,000/-. 9. As regards the Revenue's appeal, I find that the Revenue's appeal is devoid of merit as the appellant has already made the payment due to the Central Government along with interest. Accordingly, the appeals filed by the Revenue ar ..... X X X X Extracts X X X X X X X X Extracts X X X X
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