COMMISSIONER OF C EX Vs. ACE INDIA INTERNATIONAL

JUDGEMENT

(1.) Heard.

(2.) Considering the fact that the adjudication order was passed on 31-10-2003, issued on 7-11-2003, and received on or about 13-11-2003, the Respondents had already paid the entire amount of Rs. 1,70,000/- (i.e. Rs. 1,00,000/- vide TR-6 Challan No. 001 dated 26-4-2002, & Rs. 70,000/- vide Challan No. 13, dated 9th October 2002) and, subsequently paid Rs. 19,031/-being interest leviable under Section 11AB of the Act and amount of Rs. 42,500/- being 25% of the Penalty imposed on them under Section 11 AC on 11-12-2003 i.e. within one month of receipt of the Order in Original by the Appellants with a view to avail the benefit of the proviso to Section 11 AC wherein penalty leviable could only be 25% of the amount of duty determined under Section 11(2) of the Act, in the circumstances, this Appeal does not raise any substantial question of law. In the result, the appeal is dismissed with no order as to costs.