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TMI Blog2018 (1) TMI 1381X X X X Extracts X X X X X X X X Extracts X X X X ..... .) Satish Chandra: The present appeal is filed against the order in appeal No. BHO-EXCUS-002-APP-141-17-18 dated 12.06.2017 passed by the Commissioner (Appeals), Customs & Central Excise, Raipur. 2. Brief facts of the case are that the appellant is engaged in the manufacture of steel items. The appellant has paid the duty amount belatedly and the paid the penalty as per Rule 8(3A) of the Central ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... month. So, the benefit was not allowed for broken period of the month (days). Being aggrieved, the present appeal has been filed. 4. With this background, we heard Sh. Vishal Aggarwal, ld. Advocate for the appellant; and Sh. M. R. Sharma, ld. AR for the Revenue. 5. After hearing both the parties and on perusal of record, it appears that in Rule 8(3A) there is a word "for each month or part there ..... X X X X Extracts X X X X X X X X Extracts X X X X
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