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TMI Blog2015 (3) TMI 31X X X X Extracts X X X X X X X X Extracts X X X X ..... ri S Dewalwar, (AR) JUDGEMENT The appellant is in appeal against the impugned order and deciding the imposition of penalty. In this case, the contention of the appellant is that they have paid the amount of duty in dispute along with interest before the issuance of the show-cause notice. In these circumstances, the Adjudicating Authority was required to levy the penalty to the extent of 25% of t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (a) where any duty of excise has not been levied or paid or has been short-levied or short-paid or erroneously refunded, by reason of fraud or collusion or any willful mis-statement or suppression of facts, or contravention of any of the provisions of this Act or of the rules made thereunder with intent to evade payment of duty, the person who is liable to pay duty as determined under ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n of order of the Central Excise Officer who has determined such duty, the amount of penalty liable to be paid by such person shall be twenty-five per cent, of the duty so determined; (d) where the appellate authority or tribunal or court modifies the amount of duty of excise determined by the Central Excise Officer under sub-section (10) of section 11A , then, the amount of pe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... odified by the appellate authority is more than the amount determined under sub-section (10) of section 11A by the Central Excise Officer, the time within which the interest or penalty is payable under this Act shall be counted from the date of the order of the appellate authority in respect of such increased amount." 5. As per the proviso to Section 11AC in case the duty and interest has been pa ..... X X X X Extracts X X X X X X X X Extracts X X X X
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