9911796707
TMI Blog2006 (11) TMI 484X X X X Extracts X X X X X X X X Extracts X X X X ..... y the Revenue against the order in appeal dated 31-8-2004. 2. The relevant facts that arise for consideration are that the factory premises of the respondents were visited by the preventive staff and documents were seized. On the scrutiny of the documents, it was noticed by the officers that the respondent had availed Modvat credit on some of the documents under which no inputs could be received ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the Commissioner relying upon the decision of the Larger Bench of the Tribunal in the case of Machino Montell reported in 2004 (168) E.L.T. 466 (Tri. - LB) = 2004 (62) RLT 709 is not correct in as much as, the said decision of the Tribunal is now declared as not a correct law by the High Court of Punjab Haryana. 4. The learned Counsel submits that they have already deposited the entire amount ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e rules made thereunder with intent to evade payment of duty, the person who is liable to pay duty as determined under sub-section (2) of Section 11A shall also be liable to pay a penalty equal to the duty so determined : Provided that where such duty as determined under sub-section 11A, and the interest payable thereon under Section 11AB, is paid within thirty days from the date of communicat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sioner (Appeals), the Appellate Tribunal or, as the case may be, the Court, then, the benefit of reduced penalty under the first proviso shall be available, if the amount of duty so increased, the interest payable thereon and twenty-five per cent of the consequential increase of penalty have also been paid within thirty days of the communication of the order by which such increase in the duty take ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
