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TMI Blog2017 (4) TMI 146X X X X Extracts X X X X X X X X Extracts X X X X ..... alty leviable u/s 11AC of the Act will be the amount equal to the duty evaded - appeal allowed - decided in favor of Revenue. - E/2410/2010 -EX(SMC) - A/52484/2017-SM[BR] - Dated:- 21-3-2017 - Mr. V. Padmanabhan, Member (Technical) Rep. by Shri R.K. Mishra, DR for the Appellant/Revenue Rep. by None for the respondent/assessee. Per Mr. V. Padmanabhan The present appeal filed by the Revenue is against OIA No. OIA-192-193/CE/D-II/2010 dated 10.05.2010 passed by Commissioner (Appeals), New Delhi. 2. The respondent is engaged in the manufacture of aluminum ingots out of scraps. The unit of the respondent was visited by the officers of anti-evasion of Delhi Commissionerate on 08.09.2008. At the time of visit, it wa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tted that the Commissioner (Appeals), in the impugned order has erred in reducing the penalty of 25% of the demand of duty. He relied on the following case laws:- (a) CCE, Raigad vs. Castrol India Ltd 2012 (286) ELT 194 (Bom.) (b) CCE, Delhi vs. Machino Montell (I) Limited 2006 (4) STR 177 (P H) (c) UOI vs. Dharmendra Textile Processors 2008 (231) ELT 3 (SC) (d) CCE, Delhi vs. Prabhat Zarda Factory (I) Pvt. Limited 2012 (281) ELT 665 (Del.) (e) CCE, Coimbatore vs. Sri Ranga Balaji Cotton Mills 2015 (317) ELT 698 (Mad.) (f) CCE, Delhi vs. Bisht Electronics 2014 (300) ELT 336 (Del.) 3. With the above background, heard Shri R.K. Mishra, ld. DR appearing for the Revenue. None appeared on behalf ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... al to 25% of the duty specified in the notice, within 30 days of receipt of the notice. In the present case, the respondent had paid the duty evaded even prior to issue of show cause notice. However, the benefit of Section 11A (2) will be available only if 25% of the penalty is also paid by the assessee within 30 days from the date of receipt of the order. From the records, it is seen that 25% of penalty has not been paid by the respondent even though the duty amount has been paid within 30 days from the date of communication of Order-in-Original. Hence, benefit of reduced penalty will not be available to the respondent and consequently, the penalty leviable under Section 11AC of the Act will be the amount equal to the duty evaded. The law ..... X X X X Extracts X X X X X X X X Extracts X X X X
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