2010 (12) TMI 153

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....bsp;    The appellants are manufacturers of fluorescent light starters, lighting wires and light fittings falling under chapter 8536-90 and 9450-90 of the schedule to the Central Excise Tariff Act, 1985.  An offence case was booked against the appellants alleging that they had cleared excisable goods clandestinely during the period 2003-04 without payment of Central Excise duty....

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....rocessors [2008(231) ELT 3 (SC)] and UOI Vs. Rajasthan Spinning & Weaving Mills [2009(238) ELT 3 (SC)], now it is settled that penalty under Section 11AC is mandatory.  She also fairly admitted that as observed by the lower authorities, clearances were made under second set of invoices under which duty was collected but never paid to the Department.  It was also found during the course o....

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....specific mention of the provisions of Section 11AC which provided that when duty, interest and 25% of duty towards penalty are paid within 30 days of the order, the penalty imposed under Section 11AC would be treated to have been fully paid.  This Tribunal can extend such an option.  We find that this is so in view of the decisions of the Honble High Court of  Gujarat and Tribunal ....