9911796707
TMI Blog2011 (4) TMI 617X X X X Extracts X X X X X X X X Extracts X X X X ..... order in original to provide for reduced penalty - In the case of the same assessee, the single member bench of the Tribunal vide its order No. A/1357/WZB/AHD/2010 dated 03.09.2010, set-aside the impugned order and remanded the matter back by observing that I set aside the impugned order and remand the matter to Assistant Commissioner to verify the fact of payment of duty on the final product and ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... fraudulently obtained rebate. Being a case of fraudulent credit without receipt of grey fabrics, an amount of Rs. 2,48,551/- taken as deemed credit was found recoverable and liable for penalty under Section 11AC. Commissioner (Appeal) modified the order in original to provide for reduce penalty to 25% on M/s. Devi Darshan Processors subject to the condition that duty demanded along with interest t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... On going through the facts of the case, I find that the limited issue involved is whether it was right on the part of the Commissioner (Appeal) to modify the order in original to provide for reduced penalty. The order of the Commissioner (Appeal) stipulates that duty demanded along with interest together with reduced penalty is paid within 30 days on receipt of the order. I find some obscurity an ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ant order. Prima facie, it is therefore seen that the facts and details of payment have to be verified for deciding the applicability of reduced penalty. This being the crucial issue, I set aside the order in appeal and remand the matter back to the Commissioner (Appeal) for further verification and appropriate order. No opinion on merits is expressed. (Dictated and pronounced in the Court) ..... X X X X Extracts X X X X X X X X Extracts X X X X
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