9911796707
TMI Blog2013 (6) TMI 390X X X X Extracts X X X X X X X X Extracts X X X X ..... istant Commissioner, no option has been given to the appellant to pay lower penalty in terms of proviso to Section 11AC by paying the reduce penalty within the 30 days of the order. - , the benefit of reduced penalty under proviso to Section 11AC cannot be denied to the appellant. Personal penalty - Held that:- taking into account the fact he is only a paid employee of the appellant firm, the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ithout payment of duty and without issue of any invoice. The appellant thereafter deposited the entire duty even before the issue of show cause notice. Subsequently, however, after issue of show cause notice, the Jurisdictional Assistant Commissioner vide order-in-original dated 4/2/2010 confirmed the above-mentioned duty demand on the cigarette found short and beside this, also imposed penalty of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... irm M/s Sudhir Tobacco Co. is concerned, since they had paid the entire duty chargeable on the cigarettes found short even before the issue of show cause notice and since in the adjudication order no option had been given to the appellant to pay reduced penalty in terms of proviso to Section 11AC by paying the same within a period of 30 day s time, the appellant, in accordance with the judgments o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d in clandestine removal. 4. Shri R.K. Mathur, the learned Departmental Representative supports the impugned order reiterating the findings in it. 5. I have considered the submissions from both the sides and perused the records. 6. In this case, there is no dispute that the appellant had paid the entire duty chargeable on the cigarettes found short even before the issue of the show cause not ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n the appellant is reduced to 25% of the duty amount confirmed. 7. As regards, the penalty on Shri V.P. Singh, G.M., I find that in his statement recorded on the spot, he has admitted that the cigarettes found short has been clandestinely removed and in view of this statement, the provisions of Rule 26 would be attracted. However, taking into account the fact he is only a paid employee of the ap ..... X X X X Extracts X X X X X X X X Extracts X X X X
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