TMI Blog2018 (3) TMI 330X X X X Extracts X X X X X X X X Extracts X X X X ..... ommissioner (Appeals) has exceeded his brief in ordering 100% penalty before April 2011 and 50% penalty thereafter - Appeal is allowed to the extent of restricting the penalty payable by the appellant only under Rule 15 (2) of CCR 2004 / 11AC of C.E. Act to 25% of the penalty imposed by the original authority. - E/Misc/41558/2017 (by Dept.), E/41845/2017 - A/43382/2017 - Dated:- 26-12-2017 - Sh ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... by the department officers. On being pointed out, appellant reversed the credit of SAD of ₹ 18,50,755/- and also paid interest amount thereon of ₹ 3,81,825/-. However, proceedings were initiated against the appellant which culminated in an adjudication order dt. 27.08.2015 wherein the adjudicating authority confirmed the demand of ₹ 18,50,755/- with interest thereon and appropri ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... enalty of 25% and paid the quantum thereof accordingly within a month. He submits that although there was no option given by the original authority of 25%, there is no infirmity in their availing of the option nonetheless, for which they rely on case law of Hon ble Supreme Court in the case of CCE Customs Vs R.A. Shaikh Paper Mills P. Ltd. - 2016 (335) ELT 203 (SC). 5. On the other hand, ..... X X X X Extracts X X X X X X X X Extracts X X X X
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