9911796707
TMI Blog2007 (11) TMI 126X X X X Extracts X X X X X X X X Extracts X X X X ..... & CER are needed to be excluded - discretion to levy penalty u/r 96ZP has to be exercised judiciously regarding fact of the given case - impugned order is set aside in view the facts and circumstances of the case & the delay, penalty reduced - E/270/2006-SM(BR) - 1666/2007-SM(BR)(PB), - Dated:- 12-11-2007 - MR. S.S. KANG, VICE PRESIDENT [Order].-1. Revenue filed this appeal against ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f duty not deposited within the stipulated time period. The Commissioner (Appeals) on appeal filed by the respondent set aside the imposition of penalty as time-barred. 5. The Commissioner (Appeals) held as under :- "I have carefully examined the case records including the appellants submissions made in writing and at the time of personal hearing and observe that the appell ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... provisions of Section 11A of Central Excise are applicable in respect of the duty short paid not paid and are in respect of the imposition of penalty. The provisions of Section 3A of Central Excise Act read with Rule 96ZP(3) of Central Excise Rules are independent provisions. The respondents are not disputing that duty has been paid after the due date. I find that the Larger Bench of the Tribu ..... X X X X Extracts X X X X X X X X Extracts X X X X
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