TMI Blog2011 (4) TMI 916X X X X Extracts X X X X X X X X Extracts X X X X ..... not paid the penalty amount within one month from the date of the Order-in-Original even though the legal provision was clearly brought to the notice of the respondents the respondents cannot be given the benefit of paying 25% of the reduced penalty. Thus the respondents are required to pay penalty of Rs.40,692/- equal to the reduced tax amount determined by the lower appellate authority - in fav ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cannot go into this question in the absence of any ground taken in this regard in the Department's appeal. 3. As regards the reduction in the penalty, I find that the original authority in para 14 of his order had clearly pointed out that if the tax amount, interest and penalty are paid within 30 days of his order, the penalty will stand reduced to 25%. His order is therefore in accordance with ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rder-in-Original even though the legal provision was clearly brought to the notice of the respondents by the original authority in para 14 of his order, the respondents cannot be given the benefit of paying 25% of the reduced penalty. Hence the impugned order passed by the lower appellate authority is modified to that extent and it is held that the respondents are required to pay penalty of Rs.40, ..... X X X X Extracts X X X X X X X X Extracts X X X X
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