2018 (9) TMI 1368

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....an Kumar Singh (Supdt.) (A.R.) for the Revenue ORDER Per ANIL G. SHAKKARWAR : The short issue involved herein is whether equal penalty imposed under section 78 of Finance Act, 1994 can be reduced to 25%, when such penalty was not deposited within 1(one) month from the date of passing of original order. 2. Facts leading to the filing of present appeal is that the appellant provided 'cable ope....

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.... that there is no such facility available at this stage. 4. We find that Hon'ble Allahabad High Court in the case of K.A. Forward Shoes Factory v. Assistant Commissioner of Central Excise reported at 2017 (356) ELT 369 (All.) has held that if 25% of the penalty amount is not deposited within 30(thirty) days of the order, then it means that the appellant was not entitled to the benefit of reduced ....