2002 (11) TMI 614

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.... Mondal, SDR, for the Respondent. [Order]. -  Vide Order Nos. A/1251-1252/Cal/2000, dt. 21-11-2001 [2002 (149) E.L.T. 407 (Tri. - Kol.)] demand of duty against the appellant and imposition of personal penalty was upheld and their appeal was rejected. The appellants have now filed the miscellaneous application submitting that the penalty was imposed by the Additional Commissioner under t....

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....ic powers given to the adjudicating authority under the provisions of Section 11AC, the penalty amount in excess of 100% of duty amount be set aside. 2. After hearing Shri A.K. Monda1, ld. SDR I find force in the appellant submissions, the provisions of Section 11AC provide for imposition of 100% penalty equivalent to duty amount confirmed. As such the original adjudicating authority could....