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TMI Blog2019 (2) TMI 750X X X X Extracts X X X X X X X X Extracts X X X X ..... the Respondent. ORDER Per: Mr. P.V. Subba Rao 1. This appeal has been filed against Order-in-Appeal No. VIZ-EXCUS- 002-APP-097-17-18, Dated 21.12.2017. Ld. Consultant appeared for the appellant submits that the issue involved in the present case is that the appellants defaulted in payment of central excise duty during the months of January 2012 and October 2012. They did not pay the amount o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ommissioner of Central Excise, Kakinada for adjudication, who imposed a penalty of Rs. 50,000/- on the appellant under Rule 25(1)(a) of Central Excise Rules, 2002 for contravention of Rule 8(3A) of Central Excise Rules and imposed a penalty of Rs. 2,000/- for availing the CENVAT Credit twice. Aggrieved by the Order-in-Original, the appellant preferred an appeal before the first appellate authority ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s assertion that in such circumstances, the ratio of the judgment would still apply and Rule 8(3A) of Central Excise Rules, 2002 will continue to be inoperative. In support of his argument on this point, he relied on the order of the Tribunal Delhi in the case of GEI Industrial System Limited vs. CCE, Bhopal [2016(11)TMI 227- CESTAT New Delhi] and Space Telelink Limited [2017(3)TMI 1599 - Delhi Hi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... very small and the same has already been paid with interest. 4. Ld. DR reiterates the findings of the lower authority and argues that the impugned order needs to be upheld. 5. I have considered the arguments on both sides and perused the records. The issue falls in a very narrow compass. As far as the penalty imposed for violation of Rule 8(3A) of Central Excise Rules, 2002 is concerned, I find ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... I agree with the appellant that the amount involved is small but find that the penalty is equally small and commensurate with the violation of CENVAT Credit Rules, 2004 and therefore I find there is no reason to interfere with this part of the order. 7. In view of the above, I pass the following order. The impugned order is modified to the extent of setting aside the penalty imposed under Rule 2 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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