2011 (6) TMI 406

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..... decision in the case of K.P. POUCHES (P) LTD. Versus UNION OF INDIA [2008 (1) TMI 296 - HIGH COURT OF DELHI]. Appellant is entitled to pay a concessional penalty of Rs. 26,492.50 within 30 days from today if they have not already paid. - ST/1197 of 2010- SM(BR) - - - Dated:- 30-6-2011 - Mr. M. Veeraiyan, J. Appearance: Shri Vishal, Advocate for the Appellants Shri S.K. Bhaskar, .....

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..... pay the reduced penalty. In this regard, he also draws attention to the instruction of the Board contained in F.No. 208/07/2008-CX-6 dated 22.5.2008 holding that such an option should be given to the appellant/ person on whom the penalties have been imposed under Section 11AC. He also submits that 25% of penalty imposed stands paid on 18.8.2010 as duly recorded in ST-5 form in column 8A (v). 4. .....

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