2016 (9) TMI 279

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..... Shri Abhas Mishra, Advocate for the Appellant Shri B.B. Sharma, A.R. for the Respondent ORDER: Per R.K. Singh: These appeals are against orders-in-appeal in terms of which duty demands of Rs. 3,24,382/- and 2,28,781/- along with interest and penalties have been upheld. 2. The ld. Advocate for the appellants states that : (i) The entire amount of duty confirmed along wi....

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....y willful misstatement or suppression of facts, or contravention of any of the provisions of this Act or the rules made thereunder with intent to evade payment of duty, by such person or his agent, to whom a notice is served under the proviso to sub-section (1) by the Central Excise Officer, may pay duty in full or in part as may be accepted by him, and the interest payable thereon under section 1....

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....s 9, 9A and 9AA, be deemed to be conclusive as to the matters stated therein: Provided further that, if such person has paid duty in part, interest and penalty under sub-section (1A), the Central Excise Officer, shall determine the amount of duty or interest not being in excess of the amount partly due from such person.] 5. Thus, as is evident from the above provision of law, once the entire am....