9911796707
TMI Blog2009 (7) TMI 398X X X X Extracts X X X X X X X X Extracts X X X X ..... can be granted only upon satisfying the condition contained therein. The said proviso requires deposit of duty along with interest payable thereon under Section 11AB and 25% of penalty, within 30 days from the date of communication of the order of the officer determining the said duty. Inasmuch as the interest amount was not deposited within the said period, the benefit of reduced penalty in terms ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d order, the balance amount of penalty was set aside. 2. In view of the above application, it has been brought to the notice of the Bench that submissions made by the learned Consultant was not correct, inasmuch as, though the duty was paid before issue of show cause notice and 25% of penalty was deposited within a period of 30 days of communication of order, the interest amount of Rs. 13,674/- ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed within the said period, the benefit of reduced penalty in terms of first proviso, cannot be extended to the appellant. The said order No. A/1686-1688/WZB/AHD/2008, dated 19-8-2008 is accordingly, modified and penalty to the extent of 100% of duty amount is upheld. Miscellaneous application is disposed off in above terms. (Pronounced in the Court on 14-7-2009) - - TaxTMI - TMITax - Central ..... X X X X Extracts X X X X X X X X Extracts X X X X
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