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2017 (5) TMI 230 - CESTAT MUMBAIImposition of penalty of equal amount - Section 11A(1A) - denial of benefit of reduced penalty on the ground that the respondent has not paid entire amount within a period of one month from the date of receipt of the SCN - Held that: - respondent have paid entire duty, interest and 25% penalty imposed under Section 11AC up to 3-5-2008 and adjudication order was passed on 17-7-2008 which shows that respondent paid duty, interest and 25% penalty not only within 30 days from the date of the order but much before that - respondent’s case is squarely covered by above clause (c) of Section 11AC(1) therefore under any circumstances the department’s proposal to impose penalty of 100% of the duty does not hold good - even as per Section 11AC(1)(c) penalty of 25% is only payable and not 100% - appeal dismissed - decided against Revenue.
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