2014 (12) TMI 489

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... The Revenue is in appeal against the impugned orders dropping the proceedings against the respondent. The respondent has also filed cross objection to the appeal filed by the revenue. As the issue is common, therefore, appeals are taken up and disposed of by a common order. 2. The brief facts of the case are that the respondent was required to make fortnightly payment of duty in terms of Rule 17....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....aid suomotu, therefore the impugned proceedings were initiated against the respondent. 3. The Adjudicating Authority after observing that as the appellant has made the payment through PLA, therefore, demand was dropped but penalty of Rs. 1 lakh was confirmed by the Adjudicating Authority. The respondent challenged the said order before the Commissioner (Appeals) for imposition of penalty and reve....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....aking the payment before the department, therefore mandatory penalty be imposed on them. 5. On the other hand, ld. Consultant on behalf of the appellant submits that in respondent's own case for the same period the matter came up before this Tribunal and this Tribunal held that as the respondent has paid duty along with interest through PLA although on a later date, therefore they have rectif....