2009 (8) TMI 985

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....i P.M. Dave, Advocate, for the Respondent. ORDER After condoning the delay of one day in filing the present appeal by the Revenue, we proceed to decide the appeal itself, inasmuch as the issue stands decided by the earlier order of the Tribunal. The present appeal stands filed by the Revenue against the order of the Commissioner (Appeals) vide which he has reduced the penalty to 25% of the d....

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....ing penalty upon the respondents never gave any option to them to deposit 25% of the penalty within a period of 30 days from the date of communication of his order, in terms of first proviso to Section 11AC. The Tribunal in the case of M/s. Swati Chemical Industries Limited (vide order No. A/1556-1576/WZB/AHD/2009 dated 21-7-2009) [2009 (248) E.L.T. 421 (Tri.)], after taking note of Hon'ble Delhi ....