TMI Blog2011 (2) TMI 419X X X X Extracts X X X X X X X X Extracts X X X X ..... how cause notice - Proviso to Section 78 clearly provides for payment of concessional penalty if the duty and interest “determined” by the authorities are paid within 30 days - it is noticed that the original authority has not given the option to pay the reduced penalty - There is no specific prayer for restoration of penalty under Section 76 & 77 - Revenue appeal dismissed. - ST/341/2009 - 331/2 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on the appellants under Sections 76 77 of the Act and also reduced the penalty to 25% of the amount imposed by the original authority under Section 78 of the Finance Act, 1994. 3.1 Ld. SDR, draws my attention to the grounds of appeal and submits that the respondents have not paid the 25% of the penalty within 30 days from the date of issue of show cause notice and therefore, the benefit of co ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... enalties under Section 76 77 and in as much as entire duty along with interest stands paid before issue of show cause notice on 10.04.07, and that the Commissioner (A) has rightly extended the concessional penalty under proviso to Section 78 of the Finance Act, 1994. 5.1 I have carefully considered both sides and perused the records. The instruction of the Board dated 31.10.07, sought to be re ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y with the decision of the Hon'ble High Court of Delhi in the case of K.P Pouches (P) Ltd. Vs. UOI - 2008 (228) ELT 31 (Del.). 5.2 There is no specific prayer for restoration of penalty under Section 76 77. Considering that penalties under Section 78 has been imposed and upheld by the Commissioner (A) to the extent of 25%, there is no justification for a separate penalty under Section 76 as he ..... X X X X Extracts X X X X X X X X Extracts X X X X
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