2011 (4) TMI 916

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.... SDR appearing for the Department states that the Department's appeal is in respect of reduction in the penalty by the lower appellate authority as well as in respect of not confirming the additional duty demand for the period prior to 19.4.2006. As rightly pointed out by the learned counsel for the respondents, in none of the grounds of appeal from para A to E and similar paragraphs in the Order-....

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....to the extent of 25%. The fourth proviso to the said Section 78 provides that the reduced penalty of 25% is available if the same is paid within 30 days of the order of the Commissioner (Appeals) but this proviso applies in the case where the Commissioner (Appeals) enhances the tax amount and not where he reduces the tax amount. In this case, the Commissioner (Appeals) has reduced the tax amount a....