Pay ST demand in 30 days of order to get reduced penalty benefit

Urvashi Porwal Brief of the Case In the case of Commissioner of Central Excise, Aurangabad Vs. Chandan Milk & Agro Products Pvt. LTD, it was held that the benefit of payment of penalty of 25% of tax liability cannot be extended if the assessee has not paid the amount of tax, interest and 25% of the penalty within 30 days from the receipt of the order. Facts of the Case     The issue involved in this case is that Revenue is aggrieved by the impugned order on the ground that the first appellate authority has reduced the penalty imposed under Section 78 to 25% of the tax liability which ...