2017 (11) TMI 1678

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..... arious Higher Appellate Forum - no malafide can be attributed to the assessee, so as to invoke the penal provisions against them. Penalty not imposable - appeal allowed - decided in favor of appellant. - Ex. Appeal No.72074/13 - F/O/77656/2017 - Dated:- 6-11-2017 - Mrs. Archana Wadhwa, Judicial Member For the Appellant : None For the Revenue : Shri S. Mukherjee, Supdt. (A.R.) .....

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..... 27 of Central Excise Rules, 2002, is invokable, which prescribed the maximum penalty of ₹ 5,000/-. 3.I find that otherwise also, the provisions of Rule 8 (3A) of Central Excise Rules, 2002, has been the subject matter of litigation before various Higher Appellate Forum. In fact, the Honble Madras High Court in the case of Malladi Drugs Pharmaceuticals Ltd. Vs. Union of India : 2015 (3 .....

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