https://www.taxtmi.com/caselaws?id=128027 The Appellate Tribunal CESTAT AHMEDABAD confirmed duty demand against the appellant for clandestine removal of Polyester Crimped Yarn. The Original Adjudicating Authority did not impose a penalty as duty was paid before the notice. The Commissioner (Appeals) enhanced the penalty to match the duty amount under Section 11AC. The appellant paid 25% of the penalty, arguing the remaining should be waived under the Proviso to Section 11AC. The Tribunal held that since no penalty was initially imposed, the appellant's 25% payment sufficed. The balance penalty was set aside, confirming the penalty for the amount already paid. en-us Tue, 14 Jul 2009 00:00:00 +0530 Tue, 26 Mar 2013 10:16:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=128027 The Appellate Tribunal CESTAT AHMEDABAD confirmed duty demand against the appellant for clandestine removal of Polyester Crimped Yarn. The Original Adjudicating Authority did not impose a penalty as duty was paid before the notice. The Commissioner (Appeals) enhanced the penalty to match the duty amount under Section 11AC. The appellant paid 25% of the penalty, arguing the remaining should be waived under the Proviso to Section 11AC. The Tribunal held that since no penalty was initially imposed, the appellant's 25% payment sufficed. The balance penalty was set aside, confirming the penalty for the amount already paid. Case-Laws Central Excise Tue, 14 Jul 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=128027