2015 (3) TMI 31

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....e (Legal) For the Respondent : Shri S Dewalwar, (AR) JUDGEMENT The appellant is in appeal against the impugned order and deciding the imposition of penalty. In this case, the contention of the appellant is that they have paid the amount of duty in dispute along with interest before the issuance of the show-cause notice. In these circumstances, the Adjudicating Authority was required to le....

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.... or erroneous refund shall be as follows:-     (a) where any duty of excise has not been levied or paid or has been short-levied or short-paid or erroneously refunded, by reason of fraud or collusion or any willful mis-statement or suppression of facts, or contravention of any of the provisions of this Act or of the rules made thereunder with intent to evade payment of duty, the ....

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....) is paid within thirty days of the date of communication of order of the Central Excise Officer who has determined such duty, the amount of penalty liable to be paid by such person shall be twenty-five per cent, of the duty so determined;     (d) where the appellate authority or tribunal or court modifies the amount of duty of excise determined by the Central Excise Officer unde....

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....l be leviable.     (2) Where the amount as modified by the appellate authority is more than the amount determined under sub-section (10) of section 11A by the Central Excise Officer, the time within which the interest or penalty is payable under this Act shall be counted from the date of the order of the appellate authority in respect of such increased amount." 5. As per the p....