2017 (10) TMI 1518

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..... Appellant. Shri M.K. Mall, Assistant Commissioner (AR), for the Respondent. ORDER Appellant seeks relief from the confirmation by the original authority of Rs. 52,400/- and Rs. 1,00,000/- in accordance with Rule 12(6) of Central Excise Rules, 2002 that has been upheld in Order-in-Appeal No. PK/81/ RGD/2017, dated 10th March, 2017 of Commissioner of Central Excise (Appeals), Mumbai-II. 2.&emsp .....

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..... orised Representative. 5. The contention on behalf of the appellant that Section 37(3) of Central Excise Act, 1944 restricts the maximum amount payable under Rule 12(6) of Central Excise Rules, 2002, is tenable as Section 37(3) of Central Excise Act, 1944 permits another penalty upto Rs. 5,000/- for breaches of such rules as not subject to express penalty. Rule 12(6) stipulates the payment o .....

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