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of <h1>CESTAT upholds penalty for late payments; no further duty demanded.</h1> <h3>COMMISSIONER OF C. EX., NOIDA Versus KIRLASKAR BATTERIES LTD.</h3> The Appellate Tribunal CESTAT, DELHI dismissed the Department's appeal against the Commissioner (Appeals) decision to drop the demand for duty but impose ... Demand - Default in duty payment The Appellate Tribunal CESTAT, DELHI, consisting of Justice R.M.S. Khandeparkar and Shri M. Veeraiyan, heard an appeal by the Department against an order by the Commissioner (Appeals) No. 302-CE/APPL/NOIDA/04 dated 30-9-04. During November and December 2001, the respondent failed to pay duty by the due date, paying it later with interest. The Commissioner (Appeals) dropped the demand for duty but imposed a penalty of Rs. 2 lakhs for defaulting fortnightly payments. The Department sought confirmation of duty and penalty, but the Tribunal found that the party had paid the full duty amount with interest, and upheld the decision not to demand further duty. The Tribunal rejected the Department's appeal, stating that the penalty imposed was justified given the circumstances. The penalty was not enhanced as the default was rectified with interest. The appeal was dismissed by the Tribunal.
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