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TMI Blog2014 (2) TMI 1192X X X X Extracts X X X X X X X X Extracts X X X X ..... y, the general penalty clause under Rule 27 is enforced and a general penalty of ₹ 2,000/- was imposed for each default. In doing so, no error has been committed by the Tribunal which warrants interference - Neither, any prejudice caused was demonstrated or established before us nor is any illegality pointed in the matter of imposing general penalty under Rule 27. Admittedly, the appellant h ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... earing of this appeal is that in the show-cause notices issued in the matter of imposition of penalty only violation of Rule 25 was pointed out but, without issuing notice, the penalty is imposed under Rule 27 and, therefore, the same is unsustainable. 4. Appellant is a manufacturer of Handmade Biris and for the said purpose it is established in Gosalpur, Mirzapur Road, Jabalpur, it is said tha ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... uty was not made out. 6. However, as the statutory period for payment of duty was not complied with, it was held by the Tribunal that the general penalty under Rule 27 of the Central Excise Rules, 2002 could be imposed and accordingly, the Tribunal allowed the appeal and imposed a general penalty under Rule 27 of the Central Excise Rules to the extent of ₹ 2,000/- per default. 7. Even ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 5 of the Central Excise Rules, 2002, now when the matter was taken at the instance of the petitioner in an appeal filed before the Tribunal, the Tribunal has infact allowed the entire appeal of the petitioner and the penalty imposed under Rule 25 has been quashed. However, admittedly, as there was delay in deposit of the duty, the general penalty clause under Rule 27 is enforced and a general pena ..... X X X X Extracts X X X X X X X X Extracts X X X X
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