2010 (8) TMI 99

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..... mand- High court upheld the decision of the Tribunal that penalty would be 25% if the duty was paid within 30 days of the order raising demand as per proviso to section 11AC,
CORAM: HON'BLE MR. JUSTICE ADARSH KUMAR GOEL HON'BLE MR. JUSTICE AJAY KUMAR MITTAL Mr. Sanjeev Kaushik, Advocate for the appellant. Mr. Vikrant Kackria, Advocate for the respondent. ADARSH KUMAR GOEL, J. 1. This appea .....

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..... engaged in manufacture of shawls etc. On visit by the preventive staff of the Department to the factory of the assessee, clandestine removal of goods was noticed. A show cause notice dated 9.1.2004 was issued to the assessee and after adjudication, payment of duty was confirmed and penalty was imposed. Demand of duty was upheld but penalty was reduced by the appellate authority. On further appea .....

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