2009 (8) TMI 985

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..... day in filing the present appeal by the Revenue, we proceed to decide the appeal itself, inasmuch as the issue stands decided by the earlier order of the Tribunal. The present appeal stands filed by the Revenue against the order of the Commissioner (Appeals) vide which he has reduced the penalty to 25% of the duty amount, but confirming the entire duty and interest on the ground that the same was .....

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..... lty within a period of 30 days from the date of communication of his order, in terms of first proviso to Section 11AC. The Tribunal in the case of M/s. Swati Chemical Industries Limited (vide order No. A/1556-1576/WZB/AHD/2009 dated 21-7-2009) [2009 (248) E.L.T. 421 (Tri.)], after taking note of Hon ble Delhi High Court judgment as also by taking note of Hon ble P H High Court judgment, after the .....

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