2009 (7) TMI 1018

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.... JDR, for the Respondent. ORDER Proceedings are initiated against the appellant for confirmation of demand of duty of Rs. 94,516/- on the allegations of clandestine removal of their final product Polyester Crimped Yarn. The Original Adjudicating Authority confirmed the demand but did not impose any penalty on the ground that the entire duty was paid before the issuance of the show cause noti....

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.... imposed any penalty. As such the question of the appellant depositing 25% of the same does not arise. The subsequent Provisos to Section 11AC are to the effect that where duty determined is increased by Commissioner (Appeals) the benefit of the first Proviso would be available if 25% of the consequential increase of penalty is paid within 30 days of the communication of the order by which such in....