2017 (7) TMI 529

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....onourable Mr. Justice Akil Kureshi ) 1. This tax appeal is filed by the department of Customs and Central Excise. Following question is presented for our consideration: Whether the learned Tribunal was justified in allowing to pay 25% of penalty levied under Section 78 within 30 days from the date of communication of the order passed by the Commissioner (Appeals), when the first and second provi....

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.... ELT 709 and in the case of Commissioner of C. Ex, Ahmedabad-III vs. Ratnamani Metals and Tubes Ltd. reported in 2013 (296) ELT 327, such issues in the backdrop of the provisions of Section 32G of the Central Excise Act, 1944 has been considered by this court. It was held that the assessee is required to be given an option by the adjudicating authority whether he is willing to pay the duty with in....