9911796707
TMI Blog2013 (2) TMI 167X X X X Extracts X X X X X X X X Extracts X X X X ..... der - Held that:- The order was issued by the Adjudicating Authority on 31.8.2009 and the Corrigendum was issued later on 23.10.2009 making certain corrections on the amount of duty confirmed in the said order. Therefore, the date of Corrigendum i.e. 23.10.2009, should be taken as the relevant date for computing 30 days for availing the benefit of reduced penalty as prescribed under Section 11AC ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e cum demand notice on 18.7.2008, wherein the duty amounting to Rs.4,19,839/- was demanded and penalty imposed under Section 11AC and interest as per Section 11AB on the basis of certain discrepancies found in their Daily Stock Account Register maintained in their factory during the visit of the officers on 21.1.2008. Consequently, the said demand was confirmed by the adjudicating authority on 31. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the appellant, submitted that they have paid the balance amount of duty along with interest by 4.11.09 as per Order dated 31.8.2009 and the corrigendum to the order issued rectifying certain mistakes in the order dated 31.8.2009 on 23.10.2009. The contention of the appellant is that the date of corrigendum i.e. 23.10.2009, should be taken into account for computing 30 days for availing the benefi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ssary to remand the matter to the adjudicating authority, who will ascertain whether the entire amount of dues were paid within 30 days from the date of issue of Corrigendum i.e. on 23.10.2009. In the event, the ld. Adjudicating Authority finds that the entire amount has been paid within 30 days from the date of Corrigendum i.e. 23.10.2009, then the appellant should be allowed to avail the benefit ..... X X X X Extracts X X X X X X X X Extracts X X X X
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