2014 (11) TMI 361

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..... Adv. For the Respondent : Mr. R. Gurunathan, Addl. Commissioner (AR) JUDGEMENT Per : B.S.V.MURTHY; In both the appeals the issue involved is the default made by the appellants in payment of duty and consequential proceedings as per the provisions of Rule 8 (3A) read with Rule 25 of CE Rules 2002. 2. The learned counsel submitted that appellant is a sick company and because of financial diffi .....

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..... t is paid, the default can be considered as rectified. Learned counsel has no grievance in following this decision and submits that appellant will be willing to pay this amount if a final order is passed. We find this request to be reasonable. As regards the penalty, in the case of Solar Chemferts Ltd., it was held that penalty is liable only under Rule 27 of Central Excise Rules, 2002. Under Rule .....

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