TaxTMI 
TaxTMI 
2010 (2) TMI 444
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....eer Chitkara, SDR, for the Respondent. [Order per : B.S.V. Murthy, Member (T)]. - During the visit of the officers to the appellants factory, shortage of processed fabrics was found and consequently after investigation with the suppliers of grey fabrics to the appellant and recording of statements adjudication and appellate proceedings, duty demand for Rs. 10,43,542/- with interest has been confi....
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....y to that extent has not been specified in the order and therefore this option also required to be given in the event of confirmation of duty demand. 3. On the other hand learned DR submits that the appellants had approached Settlement Commission and had admitted the duty liability and therefore they cannot go back now. 4. We have considered the submissions made by both the sides. Just because s....
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....hing contrary to this normal practice adopted by the department in the proceedings before the lower authorities. In view of the fact that value has been adopted on the basis of the partner's statement and in view of the normal pracatice adopted by the department, we do not find any merit in the claim for cum duty benefit. As regards penalty we agree with the learned advocate that in the absence of....
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....y 25% of the duty amount within thirty days from the date of receipt of this order subject to the condition that duty and interest are also fully deposited within a month if not deposited/or not deposited fully and if such payment is made within thirty days, that would fulfill the requirement of payment of penalty under Section 11AC in full. Failure to do so would increase the liability to penalty....