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2009 (4) TMI 608

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....2007 confirming the demand of duty of Rs. 1,75,738/- under proviso to Section 11A(l) of Central Excise Act, 1944; interest u/s 11AB; penalty equal to duty u/s 11AC read with Rule 25 of Central Excise Rules; personal penalty on the director and other co-notices under Rule 26 of Central Excise Rules. 2. On appeal by the respondent and its director, Commissioner(Appeals) vide impugned OIA dt. 21-8-2008 modified the OIO by (i) ordering levy of interest @ 13% u/s 11AB; (ii) upholding penalty equal to duty u/s 11AC but allowed reduction in penalty amount to 25% in terms of proviso to Section 11AC, if paid within 30 days from the date of OIA and (iii) upholding the penalty on Director & others u/r 26 as per OIO. 3. Revenue is in appeal....

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....rest and 25% of the penalty amount is paid within 30 days from date of communication of the order of Central Excise officers determining such duty. He submits that in view of the proviso 4 to Section 11AC which provides for benefit of reduction of penalty in respect of the enhanced penalty amount, now penalties has to be 100%. He also submits that the view of the Commissioner (Appeals) that harmonious construction requires to consider Section 11AC and Section 35F together also is not correct in view of the fact that Section 35F does not provide blanket power to appellate authority to grant waiver of pre-deposit irrespective of the nature and gravity of the case. He submits that in view of the clear provision of the law which requires duty i....