2009 (7) TMI 1018

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..... r confirmation of demand of duty of Rs. 94,516/- on the allegations of clandestine removal of their final product Polyester Crimped Yarn. The Original Adjudicating Authority confirmed the demand but did not impose any penalty on the ground that the entire duty was paid before the issuance of the show cause notice. 2. Being aggrieved with the stay order, Revenue filed the appeal before Commission .....

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..... not arise. The subsequent Provisos to Section 11AC are to the effect that where duty determined is increased by Commissioner (Appeals) the benefit of the first Proviso would be available if 25% of the consequential increase of penalty is paid within 30 days of the communication of the order by which such increase in the duty takes As the penalty in the present matter was increased by Commissioner .....

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