2017 (2) TMI 1265

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....DGMENT [Judgment per : M.R. Shah, J. (Oral)]. - Feeling aggrieved and dissatisfied with the impugned judgment and order passed by the learned Customs, Excise and Service Tax Appellate Tribunal, West Zonal Bench, Ahmedabad, by which, the learned Tribunal has partly allowed the said appeal preferred by the assessee as regards the penalty and has ordered to reduce the same to the extent of 25% of th....

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.... the duty amount paid/deposited prior to issuance of show cause notice. Accepting the same, while disposing of the appeal preferred by the assessee, the learned Tribunal has observed and directed that as regards the penalty, inasmuch as the duty was deposited before issuance of show cause notice, the penalty is reduced to 25% of duty amount in terms of the decision of the Delhi High Court in the c....

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....f show cause notice. The aforesaid is absolutely in consonance with the provisions of Section 11AC of the Act and the decision of the Delhi High Court in the case of Malbro Appliance Pvt. Ltd. (supra). In fact, considering Section 11AC of the Act, the penalty is required to be reduced to 25% of the duty to the extent which is deposited within 30 days from the communication of order of determinatio....