TMI Blog2015 (12) TMI 805X X X X Extracts X X X X X X X X Extracts X X X X ..... Tribunal and we may also notice the very question raised in the present case would become academic in view of the fact that Section 11AC came to be substituted by Finance Act, 2011 with entirely new provisions where different rates of penalties have been prescribed. - Decided against Revenue. - C.E.A. Nos. 20, 25 and 27 of 2006 - - - Dated:- 16-9-2015 - G. Chandraiah And Challa Kodanda Ram, JJ. For the Appellant : Mr. Gopala Krishna Ghokhale For the Respondent : NA JUDGMENT ( Per the Hon ble Sri CKR, J) These three appeals arise out of the common order of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) dated 10.05.2005 disposing of the appeals filed by the respondent. The respondent is engaged i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ected to limit the penalty not to exceed 10%. Now the Department is in appeal raising the substantial question of law that Whether the CESTAT has power to reduce the mandatory penalty equivalent to duty imposed under Section 11 AC of he Central Excise Act, 1944, especially when the invocation of the longer period on the ground of suppression of fact was justified in view of the Hon ble Supreme Court judgment reported in case Sony India Ltd., {2004(167)E.L.T.385(S.C.)} In spite of notice there is no appearance on behalf of the respondent. Heard the learned counsel Sri Gopala Krishna Ghokhale for department. On perusal of the order, it reveals that the entire tax duty demanded in each of the case is ₹ 36,949/-, ₹ 45,10 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... so been paid within the period of thirty days referred to in that proviso : Provided also that where the duty determined to be payable is reduced or increased by the Commissioner (Appeals), the Appellate Tribunal or, as the case may be, the court, then, for the purposes of this section, the duty as reduced or increased, as the case may be, shall be taken into account : Provided also that in case where the duty determined to be payable is increased by the Commissioner (Appeals), the Appellate Tribunal or, as the case may be, the court, then, the benefit of reduced penalty under the first proviso shall be available, if the amount of duty so increased, the interest payable thereon and twenty-five per cent. of the consequential incr ..... X X X X Extracts X X X X X X X X Extracts X X X X
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