TMI Blog2010 (2) TMI 475X X X X Extracts X X X X X X X X Extracts X X X X ..... 00/-. Petitioner contending that Rs. 29 lakhs liable to be paid as per show cause notice and Rs. 14,57,000/- already deposited. Petitioner also liable to duty involved in certain other invoices besides penalty and interest. Held that - assumption of petitioner on dues being Rs. 29 lakhs misplaced and present petition untenable. Reason absent for interfering with attachment order in exercise of jur ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d that the petitioner has failed to pay sum of Rs. 26,25,000/-. 3. Before we analyse this argument further, it needs to be noted that the said amount of Rs. 26,25,000/- is towards duty of Rs. 12,50,000/- and penalty of Rs. 13,75,000/-. On reading the order passed by the appellate authority, we have no hesitation in taking the view that the petitioner was not only liable to pay amount of Rs. 11,9 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the petitioner was called upon to pay amount of Rs. 28,38,864/- towards Central Excise duty and further amount towards penalty as well as interest. The appellate authority has decided the appeal partly in favour of the petitioner by confirming the duty demand to the extent of Rs. 11,97,000/-. In addition, the petitioner is liable to pay penalty as well as interest. In other words, the assumption ..... X X X X Extracts X X X X X X X X Extracts X X X X
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