9911796707
TMI Blog2011 (6) TMI 341X X X X Extracts X X X X X X X X Extracts X X X X ..... GUJARAT HIGH COURT] has held that where no such option stands extended by the authorities below, the same can be extended by the higher appellate forum - As the appellants have now deposited the entire duty, interest and penalty of 25%, and in as much as no option was given by the lower authorities penalty is required to be reduced to 25%. - C/367/10 - - - Dated:- 27-6-2011 - Hon ble Mrs. Ar ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tion and the original adjudicating authority confirmed the said duty along with interest and imposition of penalty of identical amount under Section 114A of the Customs Act, 1962. The appellant deposited the interest of Rs.1,176/- on 26.08.10. Before Commissioner (Appeals), the appellant only challenged that part of the order of the original adjudicating authority vide which no option was given to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... uthorities below, the same can be extended by the higher appellate forum. We find that the appellants have now deposited the entire duty, interest and penalty of 25%, and in as much as no option was given by the lower authorities, we are of the view that penalty is required to be reduced to 25%. We order accordingly. The demand and interest stand confirmed in as much as there is no contest to the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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