2015 (6) TMI 225

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....evenue is in appeal against Order-in-Appeal No. RPS/122/NSK/2012 dated 21/12/2012 passed by the Commissioner of Central Excise & Customs (Appeals), Nasik. Vide the impugned order, while confirming the duty demand vide order-in-original dated 27/03/2012 by the adjudicating authority, the learned lower appellate authority held that the appellant would be liable to pay penalty under Section 78 of the....

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.... No. 22 OF 2012 wherein an identical issue came up for consideration in the context of Central Excise Act, 1944. In the said case, the hon'ble High Court held that the liability to pay 25% of the liability under the provisions of Section 11AC of the Central Excise Act, 1944 is required to be paid within 30 days of the date of communication of the order of the Central Excise officer determining....