TaxTMI 
TaxTMI 
2019 (2) TMI 851
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....mmon, both the appeals are taken up for discussion and disposal. 2. Briefly, the facts of the present case are that the appellants are engaged in the manufacture of toughened glass, laminated glass, bulletproof glass, automotive glass etc. They were proceeded against by the Department alleging short-payment of Central Excise duty by not adopting valuation as per Section 4A of Central Excise Act, 1944 in respect of automotive glass cleared to certain customers in packaged condition during the period September 2009 to November 2013. During the course of investigation itself the appellants accepted the contention raised by the Department and deposited an amount of Rs. 3,06,332/- towards the duty liability as per the instruction of DGCEI off....
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....nded provisions of Section 11AC as they have not strictly complied with the time limit and thereafter held that appellants are liable to pay equal penalty i.e. 2,92,818/- and also imposed personal penalty of Rs. 1 lakh on Shri R.K. Dutta, Director of the company under Rule 26 of the Rules. Aggrieved by the said order, appellants filed appeals before the Commissioner(Appeals) who rejected the same. 3. Heard both sides and perused records. 4.1. Learned counsel for the appellant submitted that it is an undisputed fact that in the show-cause notice, the Department demanded duty of Rs. 2,29,818/- for the period September 2009 to November 2013 along with interest and penalties and during the course of investigation before the receipt of sho....
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....reduced penalty of 15%. Further as per Explanation 1(ii) and 1(iii) to sub-section (3) of Section 11AC provide as under:- '(ii) any case of non-levy, short-levy, non-payment, short-payment or erroneous refund where show cause notice has been issued but an order determining duty under sub-section (10) of section 11A has not been passed before the date on which the Finance Bill, 2015 receives the assent of the President, shall be eligible to closure of proceedings on payment of duty and interest under the proviso to clause (a) of sub-section (1) or on payment of duty, interest and penalty under clause (d) of sub-section (1), subject to the condition that the payment of duty, interest and penalty, as the case may be, is made within thirty d....
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....the case of Orbit Jewellers Vs. CC, Air Cargo (Exports), New Delhi [2016(338) ELT 620 (Tri. Del.)] 5. On the other hand, the learned AR defended the impugned order. 6. After considering the submissions from both the sides and perusal of the material on record, I find that both the authorities have not considered the amendment which was effected in 2015 by Finance Bill 2015 wherein the provisions with regard to payment of reduced penalty of 15% was introduced. Further I find that in the present case, the Deputy Commissioner passed the Order-in-Original on 30/06/2015 whereas the reduced penalty equivalent to 15% of duty was paid by the appellant on 01/06/2015 which was well within a period of 30 days from the passing of the Finance Act,....