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2009 (6) TMI 493 - AT - Central ExcisePenalty- There was a delay in paying the duty for the month of October, 2006 only of 10 days and that too on account that the appellants had no knowledge about the bouncing of the cheque as the appellants were busy in attending the family member who was permanently ill during the said period, besides being the fact that the amount of duty remained to be paid for 10 days was only Rs.7,938/- which was debited from PLA. Being so, according to the appellants, there was no justification for the Commissioner (Appeals) to interfere with the order passed by the original authority. The appellants challenge the order passed by the Commissioner (Appeals), Mumbai. The interference by the Commissioner (Appeals) was in relation to the dropping of the demand of Rs.20,75,184/- and education cess of Rs.41,504/- and failure to order confiscation of the goods on the ground of the same was not available physically for confiscation. The Commissioner (Appeals) has held that the adjudicating authority should have imposed fine in lieu of confiscation. Held that- The intention of the Legislature being very clear from Rule 8 (3A) that, in case of failure on the part of the assessee to pay the duty within the specified period and further within the grace period certain consequences have to follow, the appellants cannot escape the liability thereunder. For the reasons stated above, therefore, we do not find any case having been made out for interference with the impugned order. Hence the appeal fails and is accordingly dismissed.
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