2017 (5) TMI 1754

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..... ecord, it is clear that in this case the entire amount of duty of ₹ 15,75,198/- along with interest and 25% of total penalty was paid voluntarily and this payment was made before the expiry of 30 days period from the receipt of order-in-original - The First proviso to then Section 11AC of Central Excise Act, 1944 says that where duty, interest and 25% of penalty is paid by the assessee with .....

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..... .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 payment of their dues along with 25% of penalty on 28.2.2009 i.e. within 30 days of the .....

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..... ll 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 partly allowed in above terms. (Dictated pronounced in open Court) - - Ta .....

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