2006 (9) TMI 197

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....2005 (delay) Delay in filing the appeal is condoned. CM stands disposed of. CEAC No. 20/2005 2. The Revenue is aggrieved by an order dated 31st October, 2003 passed by the Customs, Excise and Service Tax Appellate Tribunal in appeal No. E/2156/03-B/03. 3. The allegation against the Respondent was that it was engaged in the manufacture of LPG gas stoves under the brand name 'Surya Flame....

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....6. This order is under challenge before us by the Revenue. We find from a perusal of the first proviso of Section 11AC of the Central Excise Act, 1944 that where the duty demanded is paid within 30 days of the date of communication of the order determining such duty, the amount of penalty that may be imposed upon the noticee could be 25% of the duty so determined. In the present case, the Responde....