2009 (6) TMI 809

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..... ]. Duty of Rs. 2,12,698/- stands confirmed against the appellant on the findings of clandestine removal, which are based upon shortages detected by the officers during their visit to the factory and the statements made by the partner and excise clerk admitting illicit removal of the processed fabrics. Further, penalty of equal amount also stands imposed under Section 11AC of Central Excise A .....

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..... ond proviso to Section 11AC itself provides for such reduction, if the entire duty including penalty is paid within the period of 30 days of passing the impugned order. Further, though in the present case appellant had deposited duty and interest before issuance of show cause notice, which can be taken as having been deposited within the period of 30days from the passing of order, 25% of the penal .....

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