2008 (7) TMI 180

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... aid before 30-10-2004. In the present case, only demand of tax was deposited and interest was not paid before the said date – department plea is acceptable – penalty is reduced - appeal is otherwise rejected.
Ms. Archana Wadhwa, Member (J) and Shri B.S.V. Murthy, Member (T) None, for the Appellant. Shri Sameer Chitkara, SDR, for the Respondent. [Order per : Archana Wadhwa, Member (J)]. - Th .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... d along with interest stands paid before 30-10-2004. In the present case, only demand of tax was deposited and interest was not paid before the said date. As such, he prays for confirmation of penalty amount. 3. After appreciating that the duty amount was paid before 30-10-2004 and in terms of Amnesty Scheme, no penalty would be leviable. However, as the interest amount was paid subsequently, we .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X