NARAYAN PROCESSORS Vs. COMMISSIONER OF C. EX., SURAT

JUDGEMENT

(1.) THE learned Advocate submits that a mistake has crept in, in the Order No. A/342/WZB/AHD/2010, dt. 26 -4 -10 [2010 (255) E.L.T. 293 (T)] that when the appeal has been rejected, the alternative prayer made by him for giving an option to pay penalty within 30 days from the date of receipt of the order has not been extended.

(2.) I have considered the submissions and find that there is a mistake in the order. In this case, both the lower authorities have not extended an option to pay amount demanded with interest and penalty to the extent of 25% of the duty demanded within 30 days as provided under Section 11AC of Central Excise Act, 1944. There are several decisions of this Tribunal as well as the decision of Honble High Court of Gujarat, holding that such an option can be extended by Tribunal.

(3.) IN view of the above position, after Paragraph 8.3 of the order dated 26 -4 -10, following may be added as Para 8.4.