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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 ..... 10: (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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f customs duty, interest and penalty for the breach of the provision of The Customs Act, 1944. 4. After due adjudication, evaded customs duty was directed to be paid along with interest and penalty under section 114A of the Customs Act, 1962. 5. The assessee- respondent preferred an appeal against the said order before the Commissioner (Appeals) which had confirmed the Order-in-Ori ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sue 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 not been levied or has been short levied or the inter ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Chemical Industries reported in 2009 (248) ELT 421 (Tri.Ahmd) extended an option to the assessee to deposit 25% of the penalty amount within 30 days from the date of communication of the order, as such, an option was not extended by any of the lower authorities below. This order in the case of Swati Chemicals Industries and Others, when challenged before this Court, the same has been confirmed. & ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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." As the language of section 114A of the Customs Act, as in the case of section 11Ac of the Central Excise Act permits option to the assessee, the ratio laid down in M/s. Akash Fash ..... X X X X Extracts X X X X X X X X Extracts X X X X
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