9911796707
TMI Blog2015 (3) TMI 31X X X X Extracts X X X X X X X X Extracts X X X X ..... of following the provisions of the law, both the lower authorities have confirmed the penalty to the extent of 100%, which shows that the order has been passed without application of mind. If both the lower authorities have applied their mind, matter need not have travelled till this Tribunal. Appellant has paid duty along with interest before the issuance of the show-cause notice. Therefore, pen ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d of levying the penalty 25% of duty confirmed, the Adjudicating Authority as well as the first appellate authority levy the penalty to the extent of 100%. Therefore, the impugned order is required to be set aside to that extent. 2. On the other hand, when the ld. AR was asked to comment on the issue he said the Tribunal may take its own view on the subject. 3. Heard the parties. Considered ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... penalty equal to the duty so determined; (b) where details of any transaction available in the specified records, reveal that any duty of excise has not been levied or paid or has been short-levied or short-paid or erroneously refunded as referred to in sub-section (5) of section 11A , the person who is liable to pay duty as determined under sub-section (10) of section 11A shall also be li ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t of duty of excise so modified, the person who is liable to pay duty as determined under sub-section (10) of section 11A shall also be liable to pay such amount of penalty or interest so modified. Explanation.-For the removal of doubts, it is hereby declared that in a case where a notice has been served under sub-section (4) of section 11A and subsequent to issue of such notice, the Centra ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ions of the law, both the lower authorities have confirmed the penalty to the extent of 100%, which shows that the order has been passed without application of mind. If both the lower authorities have applied their mind, matter need not have travelled till this Tribunal. 6. As discussed above, the appellant has paid duty along with interest before the issuance of the show-cause notice. Therefor ..... X X X X Extracts X X X X X X X X Extracts X X X X
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