M/S. Moinca Electronics Ltd. Vs. C.C.E., New Delhi - Court Judgment

Excerpt:

1. heard the representative of the appellant and the ld. departmental representative.2. the departmental representative conceded the payment of duty by the appellant. according to him, appellant had also deposited 25 per cent of the penalty imposed on the appellant under the impugned order.3. as per the proviso to section 11ac, the penalty will stand reduced to 25 per cent of the amount imposed where the duty demanded has been paid within 30 days from the date of communication of the order. in the instant case, since the duty demanded has been deposited within 30 days from the date of the communication of the order and also deposited 25 per cent of the penalty, no further amount need to be deposited by the appellant. as far as the company is concerned, no further amount needs to be paid. this means that the appeal is perfectly maintainable in terms of section 35f of the act. office will post the appeal for final hearing to 08.05.2001.

Judgment:

1. Heard the representative of the appellant and the ld. Departmental Representative.

2. The Departmental Representative conceded the payment of duty by the appellant. According to him, appellant had also deposited 25 per cent of the penalty imposed on the appellant under the impugned order.

3. As per the proviso to Section 11AC, the penalty will stand reduced to 25 per cent of the amount imposed where the duty demanded has been paid within 30 days from the date of communication of the order. In the instant case, since the duty demanded has been deposited within 30 days from the date of the communication of the order and also deposited 25 per cent of the penalty, no further amount need to be deposited by the appellant. As far as the company is concerned, no further amount needs to be paid. This means that the appeal is perfectly maintainable in terms of Section 35F of the Act. Office will post the appeal for final hearing to 08.05.2001.