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TMI Blog2017 (2) TMI 1265X X X X Extracts X X X X X X X X Extracts X X X X ..... appellant can be said to be aggrieved by such direction. If at all, any person can be said to be aggrieved, he can be said to be the assessee. In any case, when the assessee has not challenged the impugned order and nothing is on record that any amount was paid either before issuance of show cause notice or even within 30 days of communication of the order of determination of duty we rest the matt ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... l Excise v. Malbro Appliance Pvt. Ltd. reported in 2007 (5) S.T.R. 256 = 2007 (208) E.L.T. 503 (Del.), the Revenue has preferred appeal to consider the following substantial question of law. Whether on the facts and in the circumstances of the case the Tribunal was justified in law in reducing the quantum of penalty levied under Section 11AC of the Central Excise Act, 1944? 2. At the outs ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rticularly Clause (c) of sub-section (1) of Section 11AC where any duty as determined under sub-section (10) of Section 11A and the interest payable thereon under Section 11AA in respect of transactions referred to in Clause (b) is paid within 30 days of the date of communication of order of the Central Excise Officer who has determined such duty, the amount of penalty liable to be paid by such pe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the reduction of 25% of duty amount only to the extent of the duty deposited before issuance of show cause notice and not to the extent of duty, if any, paid within 30 days from the order of determination of the duty. We fail to appreciate how the appellant can be said to be aggrieved by such direction. If at all, any person can be said to be aggrieved, he can be said to be the assessee. In any c ..... X X X X Extracts X X X X X X X X Extracts X X X X
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