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2013 (2) TMI 167 - CESTAT KOLKATADiscrepancy in Daily Stock Account Register - Duty demand with interest & penalty theron - assessee claimed the benefit of 25% of reduced penalty u/s 11AC as they have paid the entire amount of dues along with interest within 30 days from the date of communication of the order - Held that:- The order was issued by the Adjudicating Authority on 31.8.2009 and the Corrigendum was issued later on 23.10.2009 making certain corrections on the amount of duty confirmed in the said order. Therefore, the date of Corrigendum i.e. 23.10.2009, should be taken as the relevant date for computing 30 days for availing the benefit of reduced penalty as prescribed under Section 11AC The appellants claimed that they had paid all outstanding dues on 7.10.09 & 4.11.09, hence, in the interest of justice, it is necessary to remand the matter to the adjudicating authority to ascertain whether the entire amount of dues were paid within 30 days from the date of issue of Corrigendum i.e. on 23.10.2009 - in favour of assessee by way of remand.
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