2005 (10) TMI 454

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ellant. Shri S. Dass, SDR, for the Respondent. [Order per : K.C. Mamgain, Member (T)]. - This application for stay of recovery of the penalty of Rs. 1 crore has been filed on the ground that the applicants had paid the duty under the Compounded Levy Scheme not on the due date, but after a delay of one or two months along with the interest. However, the Show Cause Notice was issued to them....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... Shri S. Das, learned SDR, for the Revenue, pleads that there is no time limit prescribed for imposition of penalty. Therefore, even though the Show Cause Notice was issued in July, 2004, the penalty has been correctly imposed for all the defaults. 3. We have considered the submissions made by both sides. We find that the Division Bench of this Tribunal has already taken a view in the....