2011 (6) TMI 303

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..... penalty to 25% of duty is seemingly sustainable. - Commissioner (Appeals) has relied upon the judgments of CCE Vs Akash Fashion Prints Ltd. (2009 -TMI - 33022 - GUJARAT HIGH COURT) - Decided against the revenue. - C/128/2011 - - - Dated:- 24-6-2011 - Dr. P. Babu, Hon ble Member (Technical) None for Assessee. Shri R.S. Sangia, SDR for the Revenue. Per: Dr. P. Babu: On a vi .....

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..... ne through the appeal filed by the Revenue and also through the various case records. It is fact that entire duty, interest was paid well before issuance of Show Cause Notice. An option to pay all dues i.e. duty, interest and penalty equal to 25% of the duty within 30 days was given. The fact being so, the Commissioner(Appeals) s order reducing penalty to 25% of duty is seemingly sustainable. Comm .....

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