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TMI Blog2025 (3) TMI 187X X X X Extracts X X X X X X X X Extracts X X X X ..... posited within 30 days from the date of communication of the order of the Central Excise officer. There is no reference to order of an appellate authority such as Commissioner (Appeals), Tribunal or High Court or Supreme Court. As the appellant had not fulfilled the conditions of this proviso, he was not entitled to the benefit of reduced penalty. Therefore, the Assistant Commissioner was correct in calculating the penalty as equal to 100% of the duty under Section 11AC of the Act and consequently, reducing the amount of refund. Interest as applicable under Section 35FF of the Act - HELD THAT:- It is clear from section 35FF that where an amount of duty deposited by the appellant under section 35F is required to be refunded consequent upon ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y the Assistant Commissioner and rejected the appellant's appeal. In his Order dt.05.08.2022, the Assistant Commissioner decided the application for refund of pre-deposit of Rs.5,46,733/- filed by the appellant. The Assistant Commissioner sanctioned only an amount of Rs.3,41,385/- treating the same as pre-deposit made by the appellant refundable consequent upon this Tribunal's Final Order dt.29.01.2019. By Final Order dt.29.01.2019, this Tribunal partly allowed the appellant's appeal and reduced the demand on a value of Rs.7,15,937/-. It also held that the amount of interest and penalty would also get reduced correspondingly. Consequent upon this Tribunal's Order, the appellant filed a letter dt.01.07.2022 seeking refund of Rs.5,46,733/-, t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ty @ 25%, the Assistant Commissioner calculated it @ 100%. 3. Learned Authorized Representative for the Revenue submits that the reduction of penalty under Section 11AC of the Act will apply only if the duty and the interest were paid within 30 days from the date of communication of the order of the Central Excise officer. The appellant had not paid the duty or interest within 30 days. Learned Consultant for the appellant fairly admits that the appellant had not deposited the duty and interest within 30 days from the date of communication of order of the Central Excise officer. It is his submission that the appellant had not deposited the amount of duty and interest because the appellant filed an appeal and was contesting the liability of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s) or the Appellate Tribunal (hereinafter referred to as the appellate authority), under the first proviso to section 35F, is required to be refunded consequent upon the order of the appellate authority and such amount is not refunded within three months from the date of communication of such order to the adjudicating authority, unless the operation of the order of the appellate authority is stayed by a superior court or tribunal, there shall be paid to the appellant interest at the rate specified in section 11BB after the expiry of three months from the date of communication of the order of the appellate authority, till the date of refund of such amount. " 6. It is clear from section 35FF that where an amount of duty deposited by the app ..... X X X X Extracts X X X X X X X X Extracts X X X X
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