2013 (2) TMI 167

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....Das, Supdt. (A.R.) for the Department   Per Dr. D. M. Misra :   This is an appeal filed by the appellant against the Order-in-Appeal No. 55/Kol-VI/2011 dated 21.10.2011. 2. Briefly stated the facts of the case are that the Department has issued a show-cause cum demand notice on 18.7.2008, wherein the duty amounting to Rs.4,19,839/- was demanded and penalty imposed under Sect....

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....the Order-in-Original along with interest within 30 (thirty) days from the date of communication of the order dated 31.8.2009. However, the ld. Commissioner (Appeals) has rejected their appeal. Hence the present appeal. 3. The ld. Manager of the Appellant Company appearing for the appellant, submitted that they have paid the balance amount of duty along with interest by 4.11.09 as per Order dat....

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....s the relevant date for computing 30 days for availing the benefit of reduced penalty as prescribed under Section 11AC of the Central Excise Act, 1944. The appellants claimed that they had paid all outstanding dues on 7.10.09 & 4.11.09, hence, in the interest of justice, it is necessary to remand the matter to the adjudicating authority, who will ascertain whether the entire amount of dues were pa....