2010 (12) TMI 158

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....y             Heard both sides. In this case, the original authority has confirmed a duty demand of Rs.70,376/- and has imposed a penalty of Rs.35,000/- under Section 11AC of the Central Excise Act, 1944 apart from levying interest at the appropriate rate. Against the order of the original authority, both sides went in appeal to the lower app....

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....LT 31 (Del.)], the respondent-assessee is entitled to determination of lower penalty equal to 25% of the duty amount subject to the condition that they have paid this amount within one month from the date of the order of adjudication along with duty and interest amounts. 3.Ld. consultant for the respondent-assessee states that in this case, duty was paid before issue of the show-cause notice, and....