2015 (7) TMI 1406

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..... in dispute along with interest, therefore, proceedings under Rule 8(3A) of Central Excise Rules, 2002 are not sustainable - But penalty under Rule 27 of Central Excise Rules, 2002 is imposable on the main appellant. Therefore, the penalties imposed on the appellants are set aside - only the penalty of Rs. 5000 on the main appellant i.e. M/s. Baba Vishwakarma Engineering Co. Pvt. Ltd. is confirmed .....

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..... ppellant along with interest and penalties also imposed on both the appellants. Against the said order, the appellants are before us. 3. Heard the parties. Considered the submission. 4. As the appellant have already paid the amount in dispute along with interest, therefore, proceedings under Rule 8(3A) of Central Excise Rules, 2002 are not sustainable. But penalty under Rule 27 of Central Ex .....

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