2009 (1) TMI 690

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....e Respondent. [Order]. -  Revenue has filed this appeal against the decision of the Commissioner (Appeals) wherein he has held that the penalty under Section 11AC can be 25% of the duty amount if paid within 30 days of the communication of the order-in-appeal. Relevant observations of the Commissioner (Appeals) are reproduced below : "8. Section 11AC provides for reduced penalty....

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....hat if a person elects to go for appeal without pre-deposit of penalty, this would act as disability to avail penalty at reduced rate and that for availing facility of appeal (without pre-deposit), appellant must forego the facility of penalty @ 25% of the duty. If the intention was to deprive the option of appeal without pre-deposit, Section 11AC would have contained the words notwithstanding. In....