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TMI Blog2008 (4) TMI 654X X X X Extracts X X X X X X X X Extracts X X X X ..... at the Director’s statement was recorded after nearly one year of the recovery of receipts which again goes in favour of the revenue. Therefore, I find no reason to interfere with the confirmation of demand and interest thereon, if any liable. I am unable to say agree that the Director has not physically dealt with the goods when clearance had been made without payment of duty with his knowledg ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ispute about the genuineness of the lorry receipts. However, the buyer s name in the invoice could not be traced. Further, the learned Advocate also stated that the department has included 4th lorry receipt. It is also noticed that during the course of investigation, the transporter had handed over the receipts available with him. Learned counsel on behalf of the appellants argued that the demand ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... High Court of Delhi in K.P. Pouches (P) Ltd. v. UOI Anr. - 2008 (228) E.L.T. 31 (Del.) = 2005 (85) RLT 483 (Del.), the penalty has to be reduced to 25% of the duty since the duty has been paid before the adjudication order was passed. Therefore, the penalty is reduced to Rs. 30,625/- (rupees thirty thousand six hundred twenty-five only). As regards the penalty imposed on the Director, the learn ..... X X X X Extracts X X X X X X X X Extracts X X X X
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