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TMI Blog2011 (2) TMI 13X X X X Extracts X X X X X X X X Extracts X X X X ..... appellant firm - entire amount of duty along with interest paid before issue of SCN - It was not disputed that duty demanded exactly same as the total amount of duty mentioned in the duplicate invoices – no merit in the appeal by the party - Appeal, rejected X X X X Extracts X X X X X X X X Extracts X X X X ..... Original authority vide order dt. 31.10.08 confirmed demand of Rs.4,04,688/- along with interest. He appropriated the amount of Rs.4,04,688/- already paid towards duty and a sum of Rs.3,604/- paid on 17.9.08 towards interest. He imposed penalty of equal amount of Rs.4,04,688/- under Section 11AC and gave option to pay 25% of the penalty under the proviso to Section 11AC. He also imposed penalty of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... asoning of the Commissioner (Appeals). He particularly draws my attention to the finding of the Commissioner (Appeals) that the duty demand is actually based on the amounts separately mentioned as amount of duties in the duplicate invoices. 6. I have carefully considered the submissions from both sides and perused the records. Clearance of the excisable goods without payment of duty using duplic ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 7. The other submission by the ld. advocate is that they should be extended the benefit of cum duty value and accordingly demand of duty, interest and penalties should be appropriately reduced. This submission is also not acceptable in as much as the appellants in the duplicate invoices have clearly indicated the value of excisable goods and the duty element involved separately. It is not dispu ..... X X X X Extracts X X X X X X X X Extracts X X X X
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