TMI Blog2017 (1) TMI 917X X X X Extracts X X X X X X X X Extracts X X X X ..... Advocate cannot be accepted - the appellant is entitled to the option to pay penalty @ 25% of the duty, subject to the conditions as provided under Section 11AC of the Act. In the instant case, the Adjudicating Authority had not given such option to the appellant. Appeal disposed off - decided partly in favor of appellant. - Excise Appeal No: 430/2007 - Final Order No. FO/A/75049/17 - Dated:- ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the ground that SAD was relatable to sales tax and since sales tax was exempt on the impugned goods, SAD is not payable on the DTA clearances made by them. It is the case of the Revenue that SAD component is not excludible from the calculation of duty payable under notification No. 23/03-CE dated 31/03/2003. Show Cause Notice dated 12/4/2004 was issued demanding ₹ 3,27,504/- alongwith inter ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 3 did not contain any specific provision to indicate that the SAD is not leviable if sales tax is exempted. Thus bonafide belief of the appellant does not find any legal support. Ld. A.R. relied upon the case law of I.O.C. Ltd. Vs. U.O.I. -2005 (186) E.L.T. 271 (Guj.). 4. The Ld. Advocate on behalf of the appellant at the time of hearing of this matter had not disputed the demand of duty al ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... pellant. 5. In view of the above discussion, the demand of duty alongwith applicable interest is upheld. However, the amount of penalty liable to be paid by the appellant shall be 25% of the duty so determined subject to the condition that the entire amount of duty alongwith applicable interest and such reduced penalty is paid within 30 days of the date of communication of this order. The appea ..... X X X X Extracts X X X X X X X X Extracts X X X X
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