TMI Blog2011 (9) TMI 649X X X X Extracts X X X X X X X X Extracts X X X X ..... can be extended to the assessee, provided he pays the same within 30 days of the order. - case decided in favor of assessee. - E/2255/2006 - - - Dated:- 30-9-2011 - MR.M.V. RAVINDRAN, DR. P. BABU, JJ. Represented by: Shri S.K. Mall, SDR for the Revenue. Per: M.V. Ravindran: This appeal is directed against the Order-in-Appeal No.183 to 184/ 2006/135 to 136 (Raj)/Com ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... appellant that duty liability needs to be re-worked out based on the value to be considered as cum-duty price. Aggrieved by such an order, the appellant is before us. 3. The ld.Counsel would submit that they have accepted the order-in-appeal and have appeared before the adjudicating authority for re-quantification of the duty liability based upon the findings recorded by the ld. Commissioner (A ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the appellant in this appeal, has contested the issue on merit, today ld.Counsel had conceded that they are not challenging the impugned order on merit or on limitation. It is seen that in Para 8 of the impugned order that the ld. Commissioner (Appeals) has granted the alternative prayer of the appellant before him as regards re-quantification of duty liability based upon the value to be conside ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hat it is settled law by the decision of Hon'ble High Court of Gujarat in the case of CCE Ahmedabad Vs Akash Fashion Prints Pvt. Ltd reported in 2009 (93) RLT 471 (Guj.), that at the stage of Tribunal also, if the duty liability and interest thereof is paid or is admitted by the assessee, the benefit of payment of 25% of duty liability as penalty under Section 11AC can be extended to the assessee, ..... X X X X Extracts X X X X X X X X Extracts X X X X
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