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Commissioner of Central Excise & Customs, Nashik Versus KGN Painting Contractor

2015 (6) TMI 225 - CESTAT MUMBAI

Imposition of penalty u/s 78 - Lower authority reduced penalty - Held that:- Appeal has been filed in the instant case only on 01/04/2013 whereas the order of the appellate authority is dated 21/12/2012. The 30 days time-limit granted by the lower ap .....

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itself. Be that as it may, in view of the hon'ble Bombay High Court's decision in the case of Castrol India Ltd. (2012 (6) TMI 697 - BOMBAY HIGH COURT), the lower appellate authority could not have extended the time-limit for the appellant to pay the .....

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ant : Shri S V Nair, Assistant Commissioner (AR) For the Respondent : None ORDER Per: P R Chandrasekharan: Revenue is in appeal against Order-in-Appeal No. RPS/122/NSK/2012 dated 21/12/2012 passed by the Commissioner of Central Excise & Customs ( .....

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on 78 of the Finance Act,1994 @ 25% of the service tax amount of ₹ 3,28,545/- provided the reduced amount of penalty is also paid within 30 days from the date of receipt of the order. 2. The grievance of the Revenue is that the lower appellate .....

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e order-in-appeal. 3. The learned Assistant Commissioner (AR) appearing for the Revenue reiterates the grounds urged in the memorandum of appeal and also relies on the judgment of the hon'ble Bombay High Court in the case of Commissioner of Centr .....

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ay 25% of the liability under the provisions of Section 11AC of the Central Excise Act, 1944 is required to be paid within 30 days of the date of communication of the order of the Central Excise officer determining the duty under Section 11A(2) and i .....

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e also as the provisions are para materia and, therefore, he pleads that the impugned order be set aside so far as it extends time to pay penalty under Section 78. 4. None represented the respondent. 5. On going through the records, I find that the a .....

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