TMI Blog2018 (1) TMI 1381X X X X Extracts X X X X X X X X Extracts X X X X ..... reto means “the actual number of days of delay” - appellant is liable to pay the penalty amount for belated payment of duty on the basis of the month and the number of the days of delay - appeal allowed - decided in favor of appellant. - Excise Appeal No. 51641 of 2017 - Final Order No. 50302/2018 - Dated:- 19-1-2018 - Dr. (Dr.) Satish Chandra And Mr. V. Padmanabhan, JJ. Sh. Vishal Aggarwa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... for each month or part thereof calculated from the due date, for the period during which such failure continues. Explanation.- For the purposes of this sub-rule, month means the period between two consecutive due dates for payment of duty specified under sub-rule (1) or the first proviso to sub-rule (1), as the case may be. (emphasis supplied) 3. The appellant has paid the penalty amoun ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... gh Court in the case of Brook Bond India Limited vs. Commissioner of Sales Tax (1982) 51 STC 357 (All). 6. In the light of the explanation given by Hon ble Madras High Court, we are of the view that appellant is liable to pay the penalty amount for belated payment of duty on the basis of the month and the number of the days of delay. 7. In view of the above, the impugned order is set aside and ..... X X X X Extracts X X X X X X X X Extracts X X X X
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