TMI Blog2010 (7) TMI 434X X X X Extracts X X X X X X X X Extracts X X X X ..... nt of duty, along with interest and penalty had not been paid within a period of thirty days of the Order-In-Original, the Tribunal could not have granted the benefit of reduced amount of penalty - 1405 of 2009 - - - Dated:- 14-7-2010 - D.A. Mehta and H.N. Devani, JJ. REPRESENTED BY : Shri R.J. Oza, for the Appellant. [Order per : H.N. Devani, J. (Oral)]. - The appellant rev ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ntral Excise Act, 1944?" 2. Pursuant to show cause notice dated 20-12-2004, duty came to be confirmed along with interest and penalty. The respondent being aggrieved preferred appeal before the Commissioner (Appeals) which came to be dismissed. The respondent-assessee carried the matter in Second Appeal before the Tribunal which came to be dismissed vide the impugned order. While dismissin ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... uantum of penalty. In the circumstances, in absence of any such contention having been raised by the respondent as well as considering the fact that the amount of duty, along with interest and penalty had not been paid within a period of thirty days of the Order-In-Original, the Tribunal could not have granted the benefit of reduced amount of penalty. 4.It is an accepted position that the direct ..... X X X X Extracts X X X X X X X X Extracts X X X X
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