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TMI Blog2011 (5) TMI 841X X X X Extracts X X X X X X X X Extracts X X X X ..... eal, appeal is dismissed - Tax Appeal No. 2578 of 2010 - - - Dated:- 4-5-2011 - Akil Kureshi, Sonia Gokani, JJ. R.J. Oza for the Appellant JUDGEMENT Sonia Gokani: 1. The revenue has proposed the following questions of law, challenging the decision of CESTAT dated 18.6.2010: (a) Whether or not benefit of reduced penalty under proviso to section 114A of the Customs Act, 1962 can be extended to such unit/person who has not paid the interest payable on delayed payment of evaded duty and penalty to the extent of 25% of duty amount within 30 days from the date of passing order by the adjudicating authority? (b) Whether in the facts and circumstances of the case, the Tribunal has committed substantial error of law ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ty but reduced the penalty imposed under section 114A of the Act, by availing an option to the respondent. The said order, on the ground of invalidity and being erroneousness, is challenged before this Court, proposing the aforementioned questions of law. 7. On hearing, learned counsel Mr. R.J.Oza appearing for the Department and on closely examining the orders of all the adjudicating authorities, the issue raised of reduction in the penalty by availing an option to the assessee respondent is being decided hereinafter. 8. At the out-set, it would be relevant to reproduce provision of section 114A of the Customs Act, which reads, thus: SECTION 114A: Penalty for short-levy or non-levy of duty in certain cases - Where the duty has ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... it has held as under: "...Section 11AC of the Act provides for levy of penalty in case of short levy or non-levy of duty in certain cases. The first proviso thereunder provides for exception to the main provision by stipulating that where the duty and the interest are paid with in thirty days from the date of communication of the order of the Central Excise Officer determining such duty, the amount of penalty liable to be paid under Section 11AC of the Act shall be 25% of the duty so determined; and under second proviso, it is provided that the benefit of reduced penalty under the first proviso shall be available if the amount of penalty so determined has also been paid within a period of thirty days referred to in the first proviso." ..... X X X X Extracts X X X X X X X X Extracts X X X X
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