2017 (1) TMI 691

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... of issue of show cause notice - Held that: - the entire amount of Anti-Dumping Duty alongwith interest and 25% of penalty was deposited before adjudication of the matter, we are of the view that further penalty (beyond 25% of the duty) to above extent cannot be imposed on the appellants - duty upheld, already paid - appeal allowed - decided in favor of appellant. - Customs Appeal No.C/50530 & 5 .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... he appellant within one month from the date of issue of show cause notice. Subsequent to payment of the said amount, the Department adjudicated the matter and passed the order dated 28.02.2013, confirming the anti-dumping duty of ₹ 5,61,320/- along with interest and also imposed penalty of ₹ 5,00,000/- on the appellant and ₹ 2,00,000/- on the Director of the appellant Company. Th .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... month from the date of issue of show cause notice, the benefit contained in Section 28 (1A) read with First Proviso to Section 28 (2) of the Customs Act, 1962 should be available to the appellant. 3. On the other hand, Shri K. Poddar, ld. D.R. appearing for the Revenue reiterates the finding recorded in the impugned order. 4. We find that the ld. Commissioner (Appeals) has referred to the av .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X