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2015 (6) TMI 225 - AT - Central ExciseImposition of penalty u/s 78 - Lower authority reduced penalty - Held that:- Appeal has been filed in the instant case only on 01/04/2013 whereas the order of the appellate authority is dated 21/12/2012. The 30 days time-limit granted by the lower appellate authority would have certainly expired before the appeal was filed. However, the Revenue has not verified whether the appellant has paid the lower amount of penalty or not. If they had done so, there would not be any need to file this appeal itself. Be that as it may, in view of the hon'ble Bombay High Court's decision in the case of Castrol India Ltd. (2012 (6) TMI 697 - BOMBAY HIGH COURT), the lower appellate authority could not have extended the time-limit for the appellant to pay the mandatory penalty under Section 78. To this extent the impugned order is incorrect in law and merits to be set aside - Decided in favour of Revenue.
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