TMI Blog2016 (1) TMI 480X X X X Extracts X X X X X X X X Extracts X X X X ..... ect and liable to be set aside and I do so. As regards the simultaneous penalties imposed under Section 76 and 78 for the period September 2007 to 9th May 2008, I find that the respondent is required to discharge the penalty under Section 76 and 78 of the Finance Act, 1994 as per the judgement of the Apex Court in the case of Board of Control for Cricket in India [2015 (1) TMI 856 - SUPREME COURT]. Decided in favor of revenue. - Appeal No. ST/88092/13 - A/85093/16/SMB - Dated:- 22-12-2015 - Mr. M.V. Ravindran, Member (Judicial) For the Petitioner : Shri A.B. Kulgod, Asst. Commr (AR) For the Respondent : Shri S.B. Awate, Consultant ORDER Per: M.V. Ravindran This appeal filed by Revenue is against the order-in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s Circular No. 208/07/2008/CX-6 dated 22.05.2008. He reads para No.3 from the said Circular which states that the proviso to Section 11AC should be mandatorily mentioned in the order-in-original itself by the adjudicating authority, and if not mentioned, the first appellate authority can extend the same, is his argument. To support his argument he relies upon the judgement in the case of CCE v. Sidhi Vinayak Dyg. PTG. Mills - 2010 (261) ELT 663 which has been confirmed by the Honble High Court of Gujarat as reported at 2011 (265) ELT 869 (Guj). He would submit that the Hon'ble High Court of Punjab and Haryana in the case of CCE v. City Cables - 2013 (31) STR 279 (P H) has also taken similar view. As regards the penalty under Section ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... thin thirty days from the date of communication of the order passed by the appellate authority is accepted, then it would defeat the very object with which the incentive under Section 11AC is allowed. The basic object of granting incentive under Section 11AC is to encourage payment of duty sought to be evaded with interest and penalty at 25% within the time stipulated therein. When the legislature specifically fixes the time-limit within which the duty with interest and penalty at 25% is to be paid for availing the incentive, it would neither be open to the appellate authority nor any other authority to permit the assessee to pay 25% penalty at any time other than the time prescribed under Section 11AC. 28. In the present case, the app ..... X X X X Extracts X X X X X X X X Extracts X X X X
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