2018 (12) TMI 939

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....itioner Mr. Pradeep S. Jetly for the respondent P.C. 1. By consent of the Counsel for the parties, petition is taken up for final disposal. Petition arises in narrow facts, which are as under. 2. The Excise Department had issued show-cause notice to the petitioner for recovery of the duty with interest and penalty. The same resulted into confirmation of demands against the petitioner. ....

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....sted the Department to give benefit of reduced penalty. Under communicated dated 17.10.2017, which is impugned before us, such request was rejected on the ground that within the mandatory period of 30 days, the petitioner had not paid 25% of the penalty amount. Resultantly, the petitioner would have to pay remaining 75% penalty amount. 3. In our opinion, in the peculiar facts of the case, the p....

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....f the penalty promptly, the remaining penalty would be waived. 4. We are conscious of the decision of this Court in the case of Commissioner of Central Excise, Raigad Vs. Castrol India Ltd. (2012) 286 E.L.T. 194, in which the Court has held that this period of 30 days for depositing 25% of the penalty is mandatory. However, the distinguishing feature in the said case was that the assessee had d....