2013 (1) TMI 442

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....manufacture of non alloy steel ingots falling under chapter sub-heading 7206.90 of the schedule to the Central Excise Tariff Act, 1985. The respondent was working under compounded levy scheme under Section 3A of the Central Excise Act, 1944. Under the scheme the respondent was required to pay a sum of duty amounting to Rs. 5.50 lacs in two equal instalments in a month. The first instalment of Rs. 2.75 lacs was required to be paid by 15th day of each month and second instalment of equal amount was required to be paid latest by the last day of the month. 3. For the month of June 1999, the respondent paid only Rs. 2 lacs against the first fortnightly instalment resulting in short payment of excise duty of Rs. .75 lacs. The respondent als....

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.... payment of excise duty on due date and imposed equal amount of penalty amounting to Rs. 25.05 lacs. 7. The respondent preferred an appeal against the order-in-original and the Commissioner (Appeals) vide impugned order dated 13-10-2004 accepted the plea of the respondent and reduced the penalty to Rs. 25,000/-. Feeling aggrieved of the aforesaid order-in-appeal, department has preferred this appeal. 8. Sh. R.K. Verma, ld. AR for the revenue has pleaded that the Commissioner (Appeals) has grossly erred in relying upon the judgement in the matter of Machino Montell (P) Ltd. - 2004 (62) RLT 709 (LB) = 2004 (168) E.L.T. 466 (Tri.-LB) and Rastriya Ispat Nigam Ltd. - 2004 (163) E.L.T. A153 (S.C.) ignoring the fact that those judgemen....