2009 (10) TMI 801

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....B.P. Pereira, JDR, for the Respondent. ORDER This appeal is preferred by the appellant against the impugned order wherein a penalty under Section 11AC was reduced to Rs. 50,000/- from Rs. 85,186/-. It is apparent from the record that the appellant has already deposited the duty after being pointed out by the Department. The only issue involved in the facts and circumstance of the case is tha....

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.... their fault, they immediately deposited the duty which amounts to suppression of facts in the facts and circumstances of the case and has rightly held by the Hon'ble Supreme Court in the case of Union of India v. Rajasthan Spinning & Weaving Mills - 2009 (238) E.L.T. 3 (S.C.) wherein the Apex Court has held that in such cases where the duty is short paid with an intention to evade duty then equiv....

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....nalty equal to the duty so determined : Provided that where such duty as determined under Sub-section (2) of section 11A, and the interest payable thereon under Section 11AB, is paid within thirty clays from the date of communication of the order of the Central Excise Officer determining such duty, the amount of penalty liable to be paid by such person under this section be twenty-five percent ....