TMI Blog2012 (1) TMI 30X X X X Extracts X X X X X X X X Extracts X X X X ..... garding the benefit of depositing the amount within 30 days – Held that:- Once an earlier order was not passed in accordance with the provisions of Section 11 AC of the Act then the Tribunal was fully justified in granting one opportunity to the assessee to pay the amount of penalty in terms of proviso to Section 11 AC of the Act within a period of 30 days by earning the benefit of paying penal am ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... penalty to be deposited is reduced to 25% if it is deposited within a period of 30 days from the date of receipt of notice of demand. In the show-cause notice raising the demand and imposing penalty nothing was indicated regarding the benefit of depositing the amount within 30 days. The operative part of the order issued by the Assistant Commissioner, Central Excise Division No.3, Ludhiana reads a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... vide order dated 28.4.2005 (A.3). However, the Tribunal remanded the matter vide order dated 23.4.2007 (A.4). On remand, the Commissioner (Appeals) again affirmed the amount of penalty being equivalent to the amount of duty. However, the Tribunal vide impugned order dated 5.1.2011 rectified the order by holding that the assessee- respondent may pay the penal amount within 30 days from the date of ..... X X X X Extracts X X X X X X X X Extracts X X X X
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