2011 (11) TMI 525

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....nterest liability quantified by the adjudicating Commissioner under the impugned order but the penalty imposed is disproportionately high. Hence, he prays for reduction of the same. He also prays for condonation of the delay on the ground that the impugned order was delivered to the watchman of the appellants and they were unaware of the delivery of the order. 3. Heard ld. SDR. 4. I find that the net demand raised on the appellants is only Rs 4,766/ - towards tax and the adjudicating Commissioner has demanded interest amounts of Rs. 511/ - and Rs.76,972/ - All these amounts have been paid by the appellants, according to the ld. Advocate. In addition, a penalty of Rs.8,87,392/ - has been imposed on the appellants. On the face of it, th....

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.... period prior to April 2006, the delay in payment of tax ranges from 413 days to 812 days and the penalty imposed for this period is about Rs.1.50 lakhs, according to ld. Advocate. Though the delays are substantial, as the penalty provision under Section 76 was not mandatory prior to the amendment made in 2006, some leniency can be shown to the appellants. Accordingly, as regards the period prior to 18.4.2006, penalty imposed is reduced to Rs.50,000/- (Rupees Fifty thousand only). The impugned order is modified to the above extent and the matter is remitted to the original authority for the limited purpose of re-quantifying the penalty amount taking into consideration the above reduction in penalty. The stay application and the miscellaneou....

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....p; TOTAL PENALTY PAYABLE   541433           .         345959                     887392 M/s Syndicate Bottles - Penalty Calculation - GTA - Annexure II Month Value Abated Value Service Tax Education Cess Total Due date Paid date No of days Interest 200/day 2% per month Max penalty Jan-05 317986 79497 7950 159 8109 25/02/2005 18/05/2007 812 2345 162400   8109 Feb-05 325478 81370 8137 163 8300 25/03/2005 18/05/2007 784 2318 156800   8300 Ma....

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.... 364757 91189 9119 182 9301 31/03/2006 18/05/2007 413 1368 82600   9301 Apr-06 495946 123987 14878 298 15176 05/05/2006 18/05/2007 378 2043 75600   15176 May-06 539032 134758 16171 323 16494 05/06/2006 18/05/2007 347 2039 69400 3763 16494 Jun-06 510333 127583 15310 306 15616 05/07/2006 18/05/2007 317 1763 63400 3255 15616 Jul-06 517013 129253 15510 310 15821 05/08/2006 18/05/2007 286 1612 57200 2975 15821 Aug-06 531970 132993 15959 319 16278 05/09/2006 18/05/2007 255 1478 51000 2729 16278 Sep-06 52372....