2018 (9) TMI 163

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....cate) For Respondent: Shri S.N. Gohil (AR) ORDER Per: Ramesh Nair The brief facts of the case are that the appellant are engaged in manufacture of computer system. They are selling that product through their depot. The price charged at the time of sale from the depot is higher than the price declared at the time of clearance of goods from the factory. The claim of the appellant is that....

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.... penalties. The Tribunal remanded the matter to the adjudicating authority wherein the adjudicating authority re-confirmed the entire proposal. In the second round the appellant filed appeal before Commissioner (Appeals) who reduced the demand of differential duty from Rs. 4,30,161/- to Rs. 3,80,912/- on the ground that the differential amount has already been paid. The penalty was also reduced to....

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.....Shhaikh Paper - 2010 (259) ELT 53 (Guj) • R.A.Shhaikh Paper -2010 (335) ELT 203 (SC) • Gopal Fibres -2010 (256) ELT 10 (Guj) • Harish Silk Mills - 2010 (255) ELT 393 (Guj) • CESTAT Order No.A/85836-86839/17/SMB dated 10.02.2017 in the case of M/s Noble Drugs Ltd. • CESTAT Order No. A/89237/17/SMB dated 11.08.2017 in the case of Aqua....

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....e option in writing in the order in original, as regard reduced penalty of 25% in terms of proviso of Section 11AC, accordingly, we reduce the penalty to 25% under Section 11AC subject to payment of differential duty, interest and 25% penalty within a period of 30 days from receipt of this order. Taking into consideration over all facts and circumstances of the case, we find that the director Sh. ....