2008 (11) TMI 496

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..... this appeal Revenue is seeking enhancement of penalty under Section 11AC to 100% of the duty short levied. In the impugned order of the Commissioner (Appeals) has imposed penalty equal to duty but has ordered that the same if deposited within 30 days of the order along with interest on duty, it shall be reduced to 25%. 2. Ld. Consultant on behalf of respondents relies upon the judgment of Hon b .....

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..... of M/s. Benzo Chem Industries reported in 2007 (216) E.L.T. 94 (Tri.-Mumbai). 3. I have considered the submissions from both sides. I am unable to accept arguments advanced by the ld. Consultant that penalty imposed in this case is composite penalty. The penalty is imposed under Section 11AC and Commissioner (Appeals) has rightly mentioned Rule 25 read with Section 11AC while specifying the p .....

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