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2009 (1) TMI 194 - AT - Central ExciseDeposit of duty / demand within 30 days – penalty reduced to 25% - held that In order to qualify for the above benefit the assessee should have paid the duty due and the interest payable thereon under Section 11AB within 30 days of the communication of the order of the Central Excise officer determining such duty. In the instant case, the respondents paid part of the duty determined in the order of the original authority and the applicable interest after the impugned order was passed. Obviously, the respondents did not qualify for the benefit under the proviso to Section 11AC of the Act. – the benefit of reduction in amount of penalty is not available – equal penalty of demand is payable.
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