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2012 (10) TMI 931 - CESTAT BANGALOREAvailment of CENVAT Credit twice on the same invoice - Imposition of penalty on the party under Rule 15(2) of the CENVAT Credit Rules, 2004 read with Section 11AC of the Central Excise Act - first appellate authority reduced penalty - Whether, on the facts of this case, any penalty was liable to be imposed at all on the respondent - Held that:- neither the date of receipt of the Order-in-Original nor the claim of payment of 25% as penalty within 30 days from the said date was disputed by the Commissioner (Appeals) but yet, regardless of the provisions of Section 11AC of the Central Excise Act, the appellate authority chose to tinker with the quantum of penalty. Respondent did pay 25% of duty as penalty within 30 days from the date of receipt of the Order-in-Original, there is no question of payment of any further amount of penalty vide the 1st proviso to Section 11AC of the Act. The counsel for the respondent had filed a copy of letter dt. 06/01/2010 addressed to the Deputy Commissioner of Central Excise, Guntur Division, which appears to have been received by his Superintendent on 07/01/2010. This letter states that 25% of duty was paid as penalty on 05/01/2010, i.e. within 30 days from 24/12/2009, the date of receipt of the Order-in-Original. This letter is also accompanied by the tax payer’s counterfoil indicating remittance of Rs.43,497/-. This payment is found to have been noted in the impugned order but, in the context of dealing with the penalty-related issue, the learned Commissioner(Appeals) overlooked the relevant provisions of Section 11AC of the Act. Today there is no valid contest to the respondents claim of having paid 25% of the duty as penalty within 30 days from the date of receipt of the Order - Decided against Revenue.
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