2017 (9) TMI 789

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..... enalty of 34,55,247/-. Annexure B of the show-cause notice shows that the said duty of 12,18,423/- was paid during the period 28.08.2008 to 08.04.2009 - It is obvious that the amount paid by the appellant was subsequent to the action initiated by the revenue and not prior to detection by the revenue. In these circumstances, no benefit in penalty in respect of the said amount can be granted - ROM a .....

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..... e. 4. I have gone through the Rectification of Mistake application. I find that the applicants are seeking benefit of ₹ 12,18,423/- already paid by them against the confirmation of penalty of ₹ 34,55,247/-. Annexure B of the show-cause notice shows that the said duty of ₹ 12,18,423/- was paid during the period 28.08.2008 to 08.04.2009. It is seen from para 4.1 of the Tribunal's .....

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