2013 (12) TMI 1397

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....her the Hon'ble Customs, Excise & Service Tax Appellate Tribunal [CESTAT], West Zonal Bench, Ahmedabad while passing Order No. A/803/WZB/AHD/2012, dated 31-5-2012 [2012 (285) E.L.T. 274 (Tri.-Ahmd)], is right in holding that the benefit of reduced penalty to the extent of 75% of the duty liability is available to the assessee as per the provisions of Section 11AC of the Central Excise Act, 1944, when the duty, interest and the penalty to the extent of 25% of the amount of the duty was not paid within 30 days of the order of the adjudicating authority? (B)   Whether the Hon'ble Customs, Excise and Service Tax Appellate Tribunal [CESTAT], West Zonal Bench, Ahmedabad can award such option to the assessee when Section 11AC of the Cen....

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....ial duty within thirty days from the date of its order with interest and in that event, gave an option of paying penalty equivalent to 25% of the amount of duty liable, confirmed and upheld by the Tribunal, following the decision of this Court in case of M/s. Akash Fashion Limited [2009 (239) E.L.T. 439 (Guj.)]. 6. We have heard learned advocate Ms. Manisha L. Shah for the Department. She vehemently submitted that such leniency granted in payment of penalty was acting contrary to the very object of the law and therefore, she further urged this Court to quash and set aside the order of the Tribunal permitting payment; as directed in the order impugned. She also further urged that the decision of this Court has not been rightly construe....