2013 (5) TMI 600

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..... hin 30 days of the passing of the order the penalty is required to be reduced to 25%. Thus, if the appellant have deposited the entire dues including 25% of the penalty, the penalty shall stand restricted to 25% of Rs. 50,145/-. The revenue’s appeal is dismissed. - 2400 of 2005 - - - Dated:- 19-2-2013 - Ms. Archana Wadhwa and Mr. Sahab Singh, JJ. For the Appellant: Shri B.B. Sharma, DR .....

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..... ties have no discretion to reduce the penalty. We are also informed by the ld. Advocate appearing for the respondent that the said order of Commissioner (Appeals) does not stand challenged by them and they have accepted their duty liability. As such in view of the Hon ble Supreme Court decision, the penalty is required to be enhanced to the extent of duty confirmed i.e. Rs. 50,145/-. We, according .....

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