2009 (6) TMI 809

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.... Dr. Manoj Kumar Rajak, SDR, for the Respondent. [Order]. - Duty of Rs. 2,12,698/- stands confirmed against the appellant on the findings of clandestine removal, which are based upon shortages detected by the officers during their visit to the factory and the statements made by the partner and excise clerk admitting illicit removal of the processed fabrics. Further, penalty of equal amount....

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....erest is paid within 30 days of receipt of the order. The first and second proviso to Section 11AC itself provides for such reduction, if the entire duty including penalty is paid within the period of 30 days of passing the impugned order. Further, though in the present case appellant had deposited duty and interest before issuance of show cause notice, which can be taken as having been deposited ....