2013 (5) TMI 366

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..... n appeal of the first appellate authority is upheld and appeal rejected. - Appeal No.ST/368/11 - - - Dated:- 22-2-2013 - Hon'ble Mr. H.K. Thakur, Member (Technical) For the Respondent: Shri J. Nagori, A.R. JUDGEMENT Per : Mr. H.K. Thakur; This is an appeal filed by the appellant against the OIA No.24/2011(BVR)/KCG/Commr.(A)/Ahd, dt.21.03.11 under which the Commissioner (Appea .....

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..... n original was passed on 25.10.10 whereas the entire amount of duty, interest and 25% penalty was required to be paid within one month of the date of receipt of order in original. There is no power to relax this condition and accordingly appeal filed by the appellant is required to be rejected. I agree with the arguments made by the ld. A.R. and accordingly the order in appeal of the first appella .....

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