Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2011 (7) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2011 (7) TMI 856 - AT - Central ExcisePenalty - Option to pay 25% of the duty - Plain reading of the first proviso would reveal that the same is attracted only in cases where the duty amount along with interest determined by the assessing authority is paid within a period of 30 days from the date of communication of the order determining such duty along with 25% of the duty as penalty - Held that: as the facts of the case clearly disclose that the appellants had not paid the entire duty even within the period of 30 days after determination - Decided against the assessee
|