2009 (6) TMI 810

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.... Shri S.K. Mall, SDR, for the Respondent. [Order]. -  Duty demand for Rs. 4,62,127/- has been confirmed against the appellant and equal amount of penalty has been imposed under Section 11AC of the Central Excise Act, on the ground that appellants had removed Vinyl Sulphone without payment of duty. The confirmation of duty and imposition of penalty has been made on the basis of note b....

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....as given after 6 months. Further, he also submits that initially appellants had given names of two companies as purchasers and both of them denied having received the chemicals from the appellants. Thereafter the Director had admitted that the goods were sold for cash payment to unknown persons. He also submits that immediately after the search the authorized signatory had stated that chemical had....

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....As regards penalty, I find that appellants I had debited Rs. 2,42,019/- on 1-8-98 i.e. after 15 days of the search conducted by the officers i.e. on 16-7-1998. Further, I also find that neither original adjudicating authority nor appellate authority have indicated in the order the provisions of Section 11AC which required that if the duty, interest and penalty are paid within a month of the order,....