2008 (7) TMI 631

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....or the Respondent. [Order]. - The Revenue has filed this ROM application in respect of Final Order No. 1363 & 1364/07 dated 16-11-07. Vide the order impugned in the appeal disposed by the above final order, the Commissioner (Appeals) had sustained the demand of duty of Rs. 2,30,102/- (including education cess) from M/s. Eltrostreaks, Peravoorani, demand of due interest and penalty of Rs. 2,3....

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....unsel for the appellants submits that the interest as well as the penalty was not paid within 30 days of the order of the Assistant Commissioner as the appellants had approached the Settlement Commission which did not allow their application. The Counsel submits that at the time of hearing of the appeal, he may have failed to explain that the appellants had not paid the interest and penalty which ....

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....le if the amount of penalty so determined has also been paid within the period of thirty days referred to in that proviso:" 5. From the above statutory provision, the appellant firm was not eligible for the relief allowed. Reduction in penalty had not been canvassed on any other ground in the appeal disposed. In the circumstances, para-1 of the final order will be substituted by the follow....