2017 (5) TMI 1754

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..... llant M/s Logic Poly Products is in appeal against the Order-in-Appeal No. 142/2009 dated 22.7.2009 whereunder inter alia imposition of penalty equivalent to duty confirmed has been sustained. 2. Both sides represented by ld. Counsels, Shri Manish Saharan for the appellant and Shri R.K. Manjhi, for the Revenue have been heard. 3. It has been pleaded by the ld. Counsel that the appellant made the .....

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..... s determining the liability of duty etc., the benefit of reduced penalty of 25% will be allowed to the assessee. In the present case, the appellant made the required payment within 30 days of receipt of the order-in-original, therefore, they are entitled to the benefit of payment of penalty at reduced rate of 25% of the duty. Consequently, the impugned order is modified to above effect and appeal .....

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