TMI Blog2014 (4) TMI 762X X X X Extracts X X X X X X X X Extracts X X X X ..... f the lower authorities have not extended the benefit of discharge of 25% of the amount of the duty liability as penalty as provided under Section 11AC of the Central Excise Act, 1944, Tribunal is at liberty to extend these benefits to assessee-appellant. From the records we find both the lower authorities have not extended this benefit to the appellant. Accordingly, respectfully following the ratio of the Honble High Court of Gujarat [2009 (1) TMI 113 - GUJARAT HIGH COURT] we extend the benefit of payment of 25% of the amount of the duty liability as penalty within thirty days from the date of receipt of this order - Decided partly in favour of assessee. - Appeal No.E/145/07 - - - Dated:- 2-1-2013 - Mr. M.V. Ravindran, and Mr. B.S.V. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e claim for the period from September 2000 to March 2004 and that they had also reversed the duty amounting to Rs.71,548/- and education cess of Rs.1431/- pertaining to the transit damaged material for the month of August 2005 on 31.08.2005. With regard to the reversal of credit in respect of the transit damaged materials for the later period i.e. from Apil 2004 to July 2005, the appellants submitted that they had already reversed the duty amount every month for the insurance claims received by them during the said period and gave the month wise details to the Department for the period April 2004 to July 2005. The appellants submitted that while they were regularly reversing such duty involved every month since April 2004, they had not reve ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t contesting the amount reversed by them as cenvat credit taken on the parts which were unusable in their factory premises. It is his submission that they are seeking only the benefit of Section 11AC, the discharge of 25% of the amount confirmed as duty liability and also ready to pay the amount within thirty days of the issuance of this order. 5. Ld. D.R. reiterates the findings of the lower authorities. 6. On careful consideration of the submissions made by both sides, we find that as there is no dispute towards the reversal of the cenvat credit on the parts which were not utilised by the appellant in their factory premises, order of the lower authorities as regards confirmation of the demand is upheld. 7. As regards the interest, w ..... X X X X Extracts X X X X X X X X Extracts X X X X
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