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2015 (6) TMI 225 - CESTAT MUMBAI

2015 (6) TMI 225 - CESTAT MUMBAI - TMI - 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 appellate authority would have certainly expired before the appeal was filed. However, the Revenue has not verified whether the appellant has paid the lower amount of penalty or not. If they had done so, there w .....

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drasekharan, Member (T),J. For the Appellant : 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 (Appeals), Nasik. Vide the impugned order, while confirming the duty demand vide order-in-original dated 27/03/2012 by the adjudicating authority, the learned lower appellate authority held that the appellant w .....

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al and not from the date of receipt of the 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 Central Excise, Mumbai vs. Castrol India Ltd. - Central Excise Appeal No. 22 OF 2012 wherein an identical issue came up for consideration in the context of Central Excise Act, 1944. In the said case, the hon'bl .....

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