2012 (10) TMI 947

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..... -virus and, therefore, no penalty can be imposed for default in payment. Therefore, penalties imposed on the Appellant for default during the period from May, 1999 to July, 1999 cannot be sustained and have to be set aside. Hence the impugned order is set aside resulting in setting aside the penalty imposed. As regards second appeal filed by the Appellants against appropriation of the amount sanct .....

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..... ause notice that Appellant was in default during the period and imposition of penalty for default. 2. While proceedings were continuing for recovery of penalty, the Appellant had filed refund claim separately in view of the fact that while calculating duty as per annual capacity, the department had included the length of the gallery also which was not included as held by the Hon ble Supreme Cour .....

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..... ultra-virus and, therefore, no penalty can be imposed for default in payment. Therefore, penalties imposed on the Appellant for default during the period from May, 1999 to July, 1999 cannot be sustained and have to be set aside. Hence the impugned order is set aside resulting in setting aside the penalty imposed. As regards second appeal filed by the Appellants against appropriation of the amount .....

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