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TMI Blog2017 (4) TMI 320X X X X Extracts X X X X X X X X Extracts X X X X ..... on 35F as is existed after 6-8-2014 is applicable and therefore the arguments made in Para 4.1 of the order do not hold good. There has been another error made by the applicants in their appeal memorandum. While no penalty is in dispute in the prayer made in their appeal memorandum, they have approached the Tribunal to set aside interest and penalties, apparently this leads the error in the ord ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ntaining the definition of the term duty demanded was modified to exclude the interest payable. 2. I find that the decision in Para 4.1 of the said order is based on the explanation to Section 35F as is existed prior to 6-8-2014 when the term duty demanded included the interest payable. In the instant case the definition of Section 35F as is existed after 6-8-2014 is applicable and therefor ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ven and a half per cent. of the duty, in case where duty or duty and penalty are in dispute, or penalty, where such penalty is in dispute, in pursuance of a decision or an order passed by an officer of Central Excise lower in rank than the Principal Commissioner of Central Excise or Commissioner of Central Excise; (ii) against the decision or order referred to in clause (a) of sub-section ( ..... X X X X Extracts X X X X X X X X Extracts X X X X
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