TaxTMI 
TaxTMI 
2016 (9) TMI 279
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.... 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 with interest and penalty equal to 25% of the duty con....
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....e 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 11AB and penalty equal to twenty-five per cent. of the duty specified in the n....
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....ed 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 amount of duty, interest and penalty equal to 25% of the duty demanded was remitted even....