2013 (8) TMI 847

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...., Advocate JUDGEMENT Per: Archana Wadhwa: After hearing ld. DR appearing in support of the Revenue's two appeals and ld. Advocate for the respondent, we find that the original adjudicating authority confirmed demand of duty of Rs.3,84,844/- against Unit No.2 of the respondent on the findings of the clandestine removal. Inasmuch as, the respondent accepted their liability and had paid the ....

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....es have no discretion to impose less penalty and the penalty is required to be enhanced to 100% of the duty confirmed. However, we find that the original adjudicating authority had imposed penalty of Rs.96,211/- on Unit No. II, which is almost 25% of the duty confirmed against the assessee. The said order of the original adjudicating authority was not appealed against by the Revenue before the Com....