2017 (7) TMI 529

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.... the Appellant ORDER ( Per : Honourable 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 (A....

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....tress Concrete Works reported in 2015 (323) 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 wh....

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.... option to pay penalty at reduced rate of 25% of RS.47,85,269/- provided that reduced penalty along with tax and interest is paid within 30 days of receipt of this Order in Appeal."" 5. The department is aggrieved by this order and therefore approached the Tribunal. The Tribunal relying on the decisions in the case of GP Prestress Concrete Works (supra) and Ratnamani Metals and Tubes Ltd. (supr....