J.S.P. SECURITY Vs. CCE

JUDGEMENT

(1.) BY Final Order No. 1654/07 -SM (BR) dated 14.11.2007, the Tribunal reduced the penalty amount from Rs. 1,57,896/ - to Rs. 50,000/ - and the appeal was otherwise rejected.

(2.) The Appellant filed application for rectification of mistake in the Final Order dated 14.11.2007. By Misc. Order No. 106/08 -SM (BR) dated 28.3.2008, the Tribunal allowed the Miscellaneous Application on the point of limitation. The facts of the case as recorded in the Final Order dated 14.11.2007 is reproduced below:

(3.) LD . DR on behalf of the Revenue submits that the Appellants deposited the duty voluntarily without any protest and, therefore, the submission of the ld. Advocate that the demand of tax barred by limitation is not sustainable. He further submits that the Tribunal vide Final Order dated 14.11.2007, after considering the facts and circumstances of the case, reduced the penalty.