2017 (5) TMI 602

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....cate for the Appellants Shri. Ajay Kumar, Joint Commissioner(A.R.) for the Respondent ORDER Per Ramesh Nair The appellant filed this appeal against Order-in-Original passed by the Commissioner of Central Excise, Auragabad only for setting aside the penalty imposed under Section 11AC. As regard the duty demand, the appellant have admittedly paid the same alongwith interest and the same ....

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....on 11AC. 3. Shri. Abhay Prabhakar Kolte, Ld. Counsel for the appellant submits that appellant have paid entire duty along with interest before issuance of show cause notice therefore as per Section 11(2B) no show cause notice should have been issued, hence, penalty under Section 11AC was not imposable. He alternatively submits that the adjudicating authority while confirming the demand has not ....

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....t of Section 11A(2B) cannot be extended. As regard the claim of the appellant on the option of 25%, penalty, he submits that the provision for reduced penalty of 25% is available under the statue on the condition of payment of duty, interest and 25% penalty within one month from the date of receipt of the order-in-original; that the appellant in the present case though paid the duty alongwith inte....

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....gard the claim of the appellant that adjudicating authority has not given option in the option for 25% penalty, on this issue Hon'ble Supreme Court in case of Commissioner of C. Ex. & Customs Versus R.A. Shaikh Paper Mills P. Ltd. 2016 (335) E.L.T. 203 (S.C.) upheld the judgment of the Hon'ble Gujarat High Court where in Hon'ble High court had allowed the benefit of reduced penalty of 25%. On this....