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TMI Blog2014 (9) TMI 108X X X X Extracts X X X X X X X X Extracts X X X X ..... fault payment of excise duty and failure to adhere to the procedure prescribed under Rule 8 (3A) of the Cenvat Excise Rules, 2002 wherein if default exceeds 30 days, the appellant were required to discharge duty consignment wise through PLA and also refrained from utilizing Cenvat credit till the dues were settled along with interest. The Commissioner (Appeals) in his order dt. 21.12.2013 upheld t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nder Rule 25, he submits that they are not liable for any penalty and imposing 100% penalty Rule 25 is too harsh. He submits that adjudicating authority in his initial order dt. 28.9.05 had imposed penalty of 10% of the demand whereas for the subsequent period he has imposed 100% of duty as penalty both under Rule 25 and under Section 11AC. He relied upon the following case law:- &nbs ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... account cenvat/cash along with interest and also held that they are eligible to take re-credit of cenvat. To avoid such revenue-neutral exercise, he directed the appellant to pay the interest above at the rates prescribed on amount payable in account cenvat consignment wise, but not so paid during impugned period for the period for the delay i.e. till the default amount is paid. Therefore, Ld. Adv ..... X X X X Extracts X X X X X X X X Extracts X X X X
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