9911796707
TMI Blog2011 (4) TMI 1107X X X X Extracts X X X X X X X X Extracts X X X X ..... d to 25%.Since this option has not been given by both the lower authorities, we consider it appropriate that such an opportunity should be given to the respondent, if the respondent deposits the interest, and the penalty to the extent of 25% of the duty, within 30 days from the date of receipt of this order, penalty shall stand reduced to 25% of duty - E/3819/2003 - - - Dated:- 20-4-2011 - Shri ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nalty under Section 11AC, when suppression of facts has been invoked and established, is no longer in dispute. In this case, it is seen that the respondent had exceeded the exemption limit and they had not intimated the department, did not obtain registration nor paid the duty. The reason given was that the clerk concerned has made a mistake. Both the lower authorities have found that the propriet ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... not been given by both the lower authorities, we consider it appropriate that such an opportunity should be given to the respondent in view of the Hon'ble Delhi High Court's decision in the case of K.P. Pouches (P) Ltd. vs. Union of India 2008 (228) ELT 31 (Del.). 4. Accordingly, we direct that, if the respondent deposits the interest, and the penalty to the extent of 25% of the duty, within 30 ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
