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2017 (5) TMI 1754 - AT - Central ExciseImposition of penalty equivalent to duty confirmed - seeking reduction in quantum of penalty - appellant made the payment of their dues along with 25% of penalty on 28.2.2009 i.e. within 30 days of the receipt of the order-in-original - Section 11AC of Central Excise Act, 1944 - HELD THAT:- From the facts on record, it is clear that in this case the entire amount of duty of ₹ 15,75,198/- along with interest and 25% of total penalty was paid voluntarily and this payment was made before the expiry of 30 days’ period from the receipt of order-in-original - The First proviso to then Section 11AC of Central Excise Act, 1944 says that where duty, interest and 25% of penalty is paid by the assessee within 30 days from the date of communication of the order of Central Excise officers determining the liability of duty etc., the benefit of reduced penalty of 25% will be allowed to the assessee. In the present case, the appellant made the required payment within 30 days of receipt of the order-in-original, therefore, they are entitled to the benefit of payment of penalty at reduced rate of 25% of the duty - Appeal allowed in part.
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