2010 (7) TMI 396 - AT - Central Excise

Penalty Delay in payment of 25% penalty - condonation of delay in paying the penalty to the extent of 25% of the duty which was required to be paid within thirty days from the date of the order of this Tribunal - omission on the part of the clerk and because of the director was abroad - no power to extend the time of thirty days for payment of penalty to the extent of 25% of the duty and therefore irrespective of the genuineness or otherwise of the reasons advanced by the appellant, such a request cannot be considered Application rejected

Summary

The appellant sought condonation of delay in paying penalty of 25% duty. Tribunal rejected request as no power to extend time beyond 30 days. Application dismissed.