2006 (5) TMI 22

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.... before me, one seeking condonation of delay of appeal and the other praying for waiver of pre-deposit and stay of recovery in respect of an amount of penalty. The delay of the appeal is to the extent of which has been satisfactorily explained. After hearing both sides and considering their submissions, I condone this delay. 2. After examining the records and considering the submissions made by....

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....alties of Ks. 11,166/-, Ks. 1,000/- and Rs. 15000/- respectively under Sections 76, 77 and 78 ibid. In appeal, the Commissioner (Appeals) reduced the Section 78 penalty to Ks. 11,242/- and maintained the rest of the decision of the lower authority. After receiving the lower appellate authority's order, the party paid the Section 78 of Rs. 11,242/- on 21.2.2006 as evidenced by a copy of the relevan....

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....tion of the case. It is submitted by ld. Counsel that the present case stands on a stronger footing inasmuch as, in this case, the payments were made prior to the issue of show-cause notice. The above decision was followed by the East Zonal Bench of this Tribunal in the case of CCE, Kolkata vs. M/s. Pioneer Plastic Products, 2005-TIOL-1175-CESTAT-KOL., the facts of which are apparently similar to ....