9911796707
TMI Blog2024 (9) TMI 1690X X X X Extracts X X X X X X X X Extracts X X X X ..... g liability into monthly instalments, which was allowed by the concerned Assistant Commissioner. The issue, therefore, stood closed at that level itself with regard to the aspect regarding waiver of penalty. A presumption has to be drawn in terms of the aforesaid communications that the authorities as well as the petitioner himself did not press further for waiver of penalty and has later on insi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... de, but neither the penalty was waived off nor it has been decided. Learned counsel for the petitioners has taken us to the representation as well as reminder sent by the petitioner - company. However, we find that after the order was passed by the Apex Court on 4th January, 2022, and the office of Assistant Commissioner Division (West), Commissionerate of Central Excise, Faridabad, has sent a c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... at the authorities as well as the petitioner himself did not press further for waiver of penalty and has later on insisted for waiver of penalty, vide its letter dated 21.08.2024. In the circumstances, it is a case where the petitioners seek to revive what they had already accepted earlier, and had also deposited the amount. It's a case of acquiescence on the part of the petitioners, whereby ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
