https://www.taxtmi.com/caselaws?id=260300 The appeal was filed by the Revenue against the Order-in-Appeal confirming duty demand and penalty. The lower appellate authority reduced the penalty and extended the payment time, challenged by the Revenue. The Revenue argued the lower authority exceeded powers by reducing penalty post-confirmation. They contended the 30-day payment period should start from the original order date. The Tribunal found the lower authority erred in extending the payment time, setting aside the order and allowing the Revenue's appeal. The case underscores adherence to payment time limits and constraints on appellate authority in modifying penalties confirmed by the adjudicating authority. en-us Mon, 30 Mar 2015 00:00:00 +0530 Mon, 08 Jun 2015 08:24:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=260300 The appeal was filed by the Revenue against the Order-in-Appeal confirming duty demand and penalty. The lower appellate authority reduced the penalty and extended the payment time, challenged by the Revenue. The Revenue argued the lower authority exceeded powers by reducing penalty post-confirmation. They contended the 30-day payment period should start from the original order date. The Tribunal found the lower authority erred in extending the payment time, setting aside the order and allowing the Revenue's appeal. The case underscores adherence to payment time limits and constraints on appellate authority in modifying penalties confirmed by the adjudicating authority. Case-Laws Central Excise Mon, 30 Mar 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=260300