2010 (10) TMI 167 - HC - Central Excise

Penalty paid 25% of penalty after adjudication order Duty demand paid before adjudication order - interest leviable under Section 11AB, 25% of the Penalty paid within one month of receipt of the Order in Original - benefit of the proviso to Section 11AC wherein penalty leviable could only be 25% of the amount of duty Allowed Revenue appeal is dismissed

Summary

The Bombay High Court dismissed the appeal as the respondents had already paid the entire amount determined in the adjudication order along with interest and penalty within one month of receiving the order. The appeal did not raise any substantial question of law.