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TMI Blog2024 (10) TMI 1460X X X X Extracts X X X X X X X X Extracts X X X X ..... % on fulfilment of some conditions are mandatory. Even if penalty of 100% is imposed and it is not mentioned in the order in original that the penalty shall stand reduced to 25% if the duty, interest and penalty were paid within 30 days, if the assessee pays within 30 days and thereby fulfils the requirements for reduction of penalty, it will be entitled to that reduction. In this case, the Commissioner did indicate in his order about reduction of penalty but the Tribunal did not mention it in its order. However, that does not mean that the Tribunal has enhanced the penalty to 100% even though the appellant had fulfilled the conditions for reduced penalty. The Commissioner (Appeals) clearly mis-read the Tribunal s order and on that ground s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he above amount. c) Demand of Rs. 2,98,20,913/- under section 11A with interest and equal amount of penalty. 3. On appeal, this Tribunal, by Final Order No. 56417-56418/2017 dated 4.9.2017 passed in Appeal no. E/53051-53052 of 2014, set aside the demand of Rs. 2,98,20,913/- [see (c) in paragraph 2 above] but upheld the confirmation of demand of Rs. 1,22,98,442/- [see(a) and (b) in paragraph 2 above] along with equal amount as penalty under section 11AC. There was no specification regarding the penalty being only 25% if the appellant had paid it within 30 days of the passing of the order in original by the Commissioner. 4. The Commissioner had indicated in his order that if the appellant pays the duty confirmed along with the penalty within ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ertain cases. (1) The amount of penalty for non-levy or short-levy or non-payment or short-payment or erroneous refund shall be as follows :- (a) where any duty of excise has not been levied or paid or has been short-levied or short-paid or erroneously refunded, for any reason other than the reason of fraud or collusion or any wilful mis-statement or suppression of facts or contravention of any of the provisions of this Act or of the rules made thereunder with intent to evade payment of duty, the person who is liable to pay duty as determined under sub-section (10) of section 11A shall also be liable to pay a penalty not exceeding ten per cent. of the duty so determined or rupees five thousand, whichever is higher : Provided that where such ..... X X X X Extracts X X X X X X X X Extracts X X X X
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