TMI Blog2017 (9) TMI 1426X X X X Extracts X X X X X X X X Extracts X X X X ..... pay reduced penalty of 25% if the duty demand, interest and reduced penalty is paid within 30 days of communication of the adjudication order - the impugned order can be modified to the extent of reducing the penalty to 25% without disturbing the demand of duty or interest - appeal allowed in part. - E/115/2009 - FINAL ORDER No. 41144/2017 - Dated:- 4-7-2017 - Smt. Sulekha Beevi C.S., Member (J ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f the date of order-in-original and the interest and 25% of penalty was paid thereafter within 10 days. She relied upon the decision in the case of CCE Customs Vs. R.A. Shaikh Paper Mills P. Ltd. - 2016 (335) ELT 203 (S.C.) as well as the judgment in the case of K.P. Pouches (P) Ltd. Vs. UOI - 2008 (228) ELT 31 (Del.) and argued that the authorities below ought to have explicitly stated in the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... des. 4. The appellant does not contest the duty demand or the interest. The only plea put forward is that they have not been given the opportunity to pay the reduced penalty of 25% of duty demand either by the adjudicating authority or the Commissioner (Appeals). On perusal of the orders passed by the authorities below, it is seen that the authorities below have not given the option of reduc ..... X X X X Extracts X X X X X X X X Extracts X X X X
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