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TMI Blog2017 (6) TMI 1281X X X X Extracts X X X X X X X X Extracts X X X X ..... pondent. ORDER The issue involved in these appease are identical and accordingly, the same are taken up for hearing together and a common order is being passed. 2. The question of law involved in these appeals for consideration by the Tribunal, is whether the benefit of reduced penalty of 15% under the amended Section 28(5) of Customs Act, 1962 read with Explanation 3 appended thereto shou ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... amended provisions provided for reduced penalty of 15% of the duty demanded instead of the earlier penalty of 25%. Accordingly, the appellants vide their letter dated 2-6-2015 have requested the adjudicating authority to consider the reduced amount of penalty for adjudication of the dispute. However, vide the impugned order, the original authority has not extended the benefit of reduced amount of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ot been passed before the date on which the Finance Bill, 2015 receives the assent of the President, shall, without prejudice to the provisions of Sections 135, 135A and 140, as may be applicable, be deemed to be concluded, if the payment of duty, interest and penalty under the proviso to sub-section (2) or under sub-section (5) as the case may be is made in full within thirty days from the date o ..... X X X X Extracts X X X X X X X X Extracts X X X X
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