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TMI Blog2017 (5) TMI 230X X X X Extracts X X X X X X X X Extracts X X X X ..... he penalty invoking Section 11A(1A). As per the said Section assessee is required to pay on the duty, interest and penalty of 25% within a period of 30 days from the date of receipt of show cause notice. In the present case show cause notice was issued on 22/23-11-2007 whereas entire payment was made on different dates and final payment of interest was made on 3-5-2008. Accordingly respondent did not pay total amount as required under Section 11A(1A) within a period of 30 days from the receipt of the show cause notice therefore Commissioner (Appeals) ha wrongly reduced penalty to 25%. Revenue seeks penalty of equal amount of duty instead of 25% of the duty as ordered by the Original adjudicating authority. 2. Shri. N.N. Prabhudesai, Ld. Su ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... mposed under any circumstances. 4. I have carefully considered the submissions made by both sides and perused the record. 5. I find that there is no dispute that respondent have paid entire duty, interest and 25% penalty imposed under Section 11AC up to 3-5-2008 and adjudication order was passed on 17-7-2008 which shows that respondent paid duty, interest and 25% penalty not only within 30 days from the date of the order but much before that. Accordingly, their case otherwise falls under clause (c) of Section 11AC(1) which reads as under: Section 11AC. Penalty for short-levy or non-levy of duty in certain cases - (1) The amount of penalty for non-levy or short-levy or non-payment or short-payment or erroneous refund shall be as follows: ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... been levied or paid or has been short-levied or shortpaid or erroneously refunded, by reason of fraud or collusion or any wilful mis-statement or suppression of facts, or contravention of any of the provisions of this Act or of the rules made thereunder with intent to evade payment of duty, the person who is liable to pay duty as determined under sub-section (10) of section 11A shall also be liable to pay a penalty equal to the duty so determined: Provided that in respect of the cases where the details relating to such transactions are recorded in the specified record for the period beginning with 8th April, 2011 up to the date on which the Finance Bill, 2015 receives the assent of the President (both days inclusive), the penalty shall be f ..... X X X X Extracts X X X X X X X X Extracts X X X X
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