2009 (2) TMI 826

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....ocate ORDER It appears that the search was conducted on 11.06.2003. Immediately thereafter, on 16.06.2003 the Respondent deposited a sum of Rs. 5,74,541/-. A Show Cause Notice dated 09.12.2003 came to be issued by the Appellant to the Respondent in respect of the amount of Rs. 4,21,874/-. In adjudication proceedings, Assistant Commissioner confirmed the demand duty at Rs. 421874/-. 2. It ....

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....ion 11 AC of the Central Excise Act, 1944 only 25% of the duty was recoverable i.e., Rs. 90,720/. It appears inexplicable to us how the Commissioner (Appeals) had arrived at the figure of Rs. 2,17,908/- which ought to have been one fourth (25%) of the duty levied on the Respondent especially when the department had accepted the order in original. 3. reducing the penalty amounting to Rs. 50,000/....