2010 (8) TMI 99

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.... Mr. Sanjeev Kaushik, Advocate for the appellant. Mr. Vikrant Kackria, Advocate for the respondent. ADARSH KUMAR GOEL, J. 1. This appeal has been preferred by the revenue under Section 35G of the Central Excise Act, 1944 (in short "the Act") against order dated 17.9.2008 passed by the Customs, Excise and Service Tax Appellate Tribunal (hereinafter referred to as "the Tribunal") proposin....

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....ion, payment of duty was confirmed and penalty was imposed.  Demand of duty was upheld but penalty was reduced by the appellate authority. On further appeal, the Tribunal held that penalty payable was 25% under proviso to Section 11AC of the Act as the duty was paid even before the show cause notice itself and if the duty was paid within 30 days of the order raising demand, penalty to be impo....