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TMI Blog2019 (2) TMI 204X X X X Extracts X X X X X X X X Extracts X X X X ..... ORDER The brief facts are that the appellants are manufacturers of Black Tea and they were issued show-cause notice alleging non-payment of Cess amounting to Rs. 3,72,736/- for the period Jun.'13 to Dec. '13. After due process of law, the original authority confirmed the demand along with interest and imposed penalty of Rs. 1,86,368/- under Rule 25 of Central Excise Rules, 2002 and impos ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e appellants have violated the provisions of law and have filed returns belatedly. It is also argued by her that the appellants were facing some financial problems as the amount were not received by them from their customers and, therefore, the delay to pay upto the Cess part of the demand. 3. The learned Authorised Representative Ms. T. Usha Devi supported the findings in the impugned order. She ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... is argued by learned counsel, that the delay occurred due to financial hardships, the instalments due to the banks, payment of wages etc., There was no intention to evade payment of Cess. Taking these facts into consideration, I am of the view that the penalty imposed is harsh and unwarranted. The penalties under Rule 25 and Rule 27 of Central Excise Rules, 2002 are hereby set aside. The impugned ..... X X X X Extracts X X X X X X X X Extracts X X X X
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