2017 (10) TMI 958

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... AED came to the knowledge of the Department only during the course of investigation. As assessee has paid the entire amount of duty along with interest. In that circumstances, the assessee is entitled for benefit of reduced penalty of 25% of duty. Appeal dismissed. - E/3798 & 3942/2010-EX[SM] - FINAL ORDER No. 56821-56822/2017 - Dated:- 25-8-2017 - Mr. Ashok Jindal, Judicial Member P .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... matter was adjudicated but the assessee paid entire disputed amount of duty along with interest. But the adjudicating authority confirmed the demand along with interest and imposed equivalent amount of penalty. Ld. Commissioner (A) reduced the penalty to 25% on the ground that duty liability along with interest has been discharged prior to show cause notice of the SCN. Aggrieved from the said ord .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... s non payment of AED came to the knowledge of the Department only during the course of investigation. Further, I find that as assessee has paid the entire amount of duty along with interest. In that circumstances, the assessee is entitled for benefit of reduced penalty of 25% of duty. 6. In that circumstances, I do not find any infirmity in the impugned order, the same is upheld and the appeals .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X