2009 (6) TMI 810

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..... . Duty demand for Rs. 4,62,127/- has been confirmed against the appellant and equal amount of penalty has been imposed under Section 11AC of the Central Excise Act, on the ground that appellants had removed Vinyl Sulphone without payment of duty. The confirmation of duty and imposition of penalty has been made on the basis of note book showing removal of chemical without payment of duty and .....

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..... ppellants had given names of two companies as purchasers and both of them denied having received the chemicals from the appellants. Thereafter the Director had admitted that the goods were sold for cash payment to unknown persons. He also submits that immediately after the search the authorized signatory had stated that chemical had been sold at a price of Rs. 95/- per Kg. and therefore, the state .....

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..... on 1-8-98 i.e. after 15 days of the search conducted by the officers i.e. on 16-7-1998. Further, I also find that neither original adjudicating authority nor appellate authority have indicated in the order the provisions of Section 11AC which required that if the duty, interest and penalty are paid within a month of the order, penalty under Section 11AC gets reduced to 25%. The Hon ble Delhi High .....

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