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TMI Blog2018 (1) TMI 1256X X X X Extracts X X X X X X X X Extracts X X X X ..... Ltd. [2010 (9) TMI 422 - GUJARAT HIGH COURT] discussed various provisions of Rule 25 as also of Rule 27 and has observed that in case of belated payments in terms of Rule 8, penalty under Rule 27 is imposable - the penalties imposed u/r 25 set aside and the penalties of ₹ 5,000/- imposed in each of the appeals, in terms of the provisions of Rule 27 of CER upheld - appeal allowed in part. - ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... months, along with deposit of interest leviable thereon. 3. In the above circumstances, proceedings were initiated against them for imposition of penalties, in terms of Rule 25 of Central Excise Rules. The said SCN culminated into an order passed by the Commissioner vide which he imposed penalties of varying amounts, in terms of Rule 25 ibid. Hence the present appeals. 4. The only challenge ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 27 which can be invoked. In as much as Rule 27 prescribes maximum penalty of ₹ 5,000/- which already stands imposed by the Commissioner under the said Rule, Ld. Advocate prays for setting aside the penalty imposed under Rule 25 and upholding the penalties under Rule 27. 5. After hearing the Ld. AR, I find the issue is no more res integra . The Tribunal in the case of Saurashtra Cement L ..... X X X X Extracts X X X X X X X X Extracts X X X X
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