2014 (12) TMI 580

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..... the Act is not imposable on the respondent, but penalty under Rule 27 is attracted. Therefore, penalty of ₹ 5000/- under Rule 27 of the Central Excise Rules, 2002 is confirmed against the respondent, which shall be paid within 30 days of the communication of this order - Decided partly in favour of Revenue. - Appeal No.E/370/07-Mum - Final Order No. A/408/2014-WZB/SMB(C-IV) - Dated:- 12-2- .....

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..... re the proceedings were initiated against the respondent. The respondent paid duty along with interest, same was appropriated but penalty equal to the duty was confirmed by the Adjudicating Authority but on appeal of the respondent dropped. Aggrieved from the said order, revenue is before me. 3. Ld. AR for the revenue submits that as per Rule 8 (3A) of the Rules, the respondent has defaulted in .....

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