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2018 (2) TMI 754 - HC - CustomsWhether the Tribunal can override the statutory provisions enshrined in the law inasmuch as the second proviso to Section 114A of Customs Act, 1962, has been ignored in reducing the penalty wherein specific provisions are enlisted that the benefit of reduced penalty shall be available only when penalty is paid within 30 days of the date of communication of the Order which is not in the present matter? Held that: - the issue squarely covered by the decision in the case of Commissioner of Central Excise, Jaipur-I Versus. M/s. Lucky Plast Ltd. and others [2015 (9) TMI 825 - RAJASTHAN HIGH COURT], where it was held that The central excise duty is payable on the manufacture of excisable goods. It is not payable on the issuance of the show cause notice, or at any time thereafter. The Proviso to Section 11AC is applicable, if the payment is made within 30 days of communication of the order levying penalty, and not from the date of issuance of the show cause notice. Appeal allowed - decided in favor of Revenue.
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