TaxTMI 
TaxTMI 
2017 (1) TMI 702
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....eer Chitkara, A.R. (Addl. Commissioner) Per: Dr. D.M. Misra These three appeals are filed against OIA No.ID/83/Daman/2007, dt.19.12.2007, passed by Commissioner (Appeals), C.Ex. & S.Tax, Daman. 2. Briefly stated the facts of the case are that on the basis of the investigation against the Appellant Company, a Show Cause cum demand notice was issued to them on 20.08.1999, to recover duty of Rs. 6....
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....n compliance with the provisions of Section 35F of Central Excise Act, 1944. Since the Appellant Company failed to pre-deposit the said amount, their appeal was dismissed. Aggrieved by the said order, the Appellant Company approached this Tribunal and this Tribunal remanded the matter to the learned Commissioner (Appeals), with direction to deposit Rs. 2 lakhs vide order dt.18.08.2006. On complian....
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....dvocate submits that even though they had not filed separate appeals at first stage before the learned Commissioner (Appeals), and a consolidated appeal along with Appellant Company had been filed by the partners and was disposed by a common order, in view of the judgment of Hon'ble Bombay High Court in the case of Benu Ramesh Agarwal Vs CCE in Appeal No.E/128/2012, dt.20.03.2014, the appeal f....
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....the learned Commissioner(Appeals). 6. Heard both sides and perused the records. 7. I find that both the authorities below have not extended the benefit of discharging 25% of the penalty imposed under Section 11AC of Central Excise Act, 1944. The said right is admissible to the Appellant company, in view of the judgment of Hon'ble Gujarat High Court in the case of Santosh Textiles (supra). ac....