2011 (2) TMI 995

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....wa:   Learned advocate appearing for the appellants is not contesting the duty confirmed against them on the allegation and finding of clandestine removal. Accordingly, we confirm the duty along with interest as not challenged.   2. Learned Advocate further submits that the penalty equal to 100% of duty stand imposed on the manufacturing unit without any option to pay 25% of the sa....

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....e date of passing of the impugned order stand extended by the lower authority, we extend such option. If the appellants pay all the dues within a period of 30 days from today, the penalty shall stand reduced to 25%.   4. As regards penalty of Rs.2 lakhs imposed upon Shri Haritpal Singh Hora, Director, we find that the lower authorities have discussed his role in detail and have attributed ....