TMI Blog2014 (10) TMI 193X X X X Extracts X X X X X X X X Extracts X X X X ..... interest payable under Section 11AA is paid within 30 days of the date of communication of the order of the Central Excise officer, the amount of penalty liable to be paid by such person ‘shall’ be 25% of the duty so determined. As such, the said provision provides lowering of the penalty to 25% in the cases the entire deposits are made within 30 days. Admittedly, the said deposits stand made by ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e Central Excise Act, 1944 to the extent of the duty confirmed. However, the appellant was not given any option by the Additional Commissioner to pay 25% of the penalty within a period of 30 days from the passing of the present order. However, it is seen that the appellant deposited the entire amount of duty alongwith interest [partly before the adjudication order and partly thereafter]. Further t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... that the matter stands finalized and they would not be required to pay 75% of the balance amount of penalty. It is only when the Revenue approached them for recovery of the said balance amount of penalty, they were advised to file an appeal against the order of the lower authorities. This being a bonafide reason, they requested for condonation of delay in filing the appeal. 5. We agree with the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... mpose such penalty. 7. We also proceeded to decide the appeal itself, in as much as the appellant is neither disputing the duty amount or interest or 25% of penalty. We have examined the provisions of Section 11AC (c) which are to the effect that where duty determined under sub-Section (10) of Section 11A and the interest payable under Section 11AA is paid within 30 days of the date of communic ..... X X X X Extracts X X X X X X X X Extracts X X X X
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