2007 (8) TMI 116

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....vailed on 6344.12 kgs., of resins removed clandestinely without payment of duty by the appellants from May, 1997 to September, 1998 has been confirmed by the authorities below together with direction for recovery of interest under the provisions of Rule 57-I(5) of the Central Excise Rules, 1944 read with Section 11AB of the Central Excise Act, 1944, penalty of an amount equal to duty has been impo....

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....oval, the duty demand is required to be sustained as no satisfactory explanation for setting aside the same has been put forth before me. 4. As regards penalty under Section 11AC no reduction is permissible, in the light of the judgment of the jurisdictional High Court (Bombay High Court Aurangabad Bench) in the case of Commissioner of Central Excise v. Padmashri VV Patil Sahakari Sakhar Karkha....