2015 (10) TMI 1255

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..... -. Therefore there is no limit for imposing penalty on lower side. In these circumstances, I restrict the penalty for contravention of each Rule for several occasions up to ₹ 5,000 - Appeal disposed of. - Excise Appeal No. 57693 of 2013-Ex (SM) - ORDER NO.FO/ 52101/2015-Ex(SM) - Dated:- 3-7-2015 - Mr Ashok Jindal, Member (Judicial), J. For the Petitioner : Shri Manjit Singh, consulta .....

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..... d Rule 12(2A) (a) of Central Excise Rules, 2002 and Rule 9A (1) and Rule 9 A(3) of Cenvat Credit Rules, 2004. Therefore for contravention of each Rule maximum penalty of ₹ 5000/- can be imposed on the appellant. 3. On the other hand, learned AR submits that it is as per decision of ITC Ltd. [1994 (72) ELT 315 (Tri)] for breach of Rule 9(2) of Cenvat Credit Rules penalty can be imposed f .....

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