2007 (8) TMI 608

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....ate, for the Appellant. Shri M.M. Mathkar, JDR, for the Respondent. [Order per : M. Veeraiyan, Member (T)]. - This is an appeal against the order of the Commissioner (Appeals) No. YPP/1298 to 131/SRT/2003/708 dt. 27-1-2003. 2. Heard both sides. 3. The relevant facts, in brief, are as follows :- (a) The appellant who were working under compounded levy scheme were ha....

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.... 96ZQ(7)(e), however he reduced the penalty to Rs. 2 lakhs. 4. We have carefully considered the facts of the case. There is no dispute on the facts that during the period from 30-6-2000 to 16-7-2000 stenter machine remained closed and appellant was eligible for abatement. The duty stands paid and subsequently the abatement was also allowed after deducting interest due on the delayed paymen....