2012 (8) TMI 172

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..... Central Excise Act, 1944, if such person (the person liable to pay duty) has paid duty in full together with interest and penalty under sub-section (1A), the proceedings in respect of such person and the other persons to whom the notices are served under sub-section 1 shall without prejudice the provisions of Sections 9, 9A and 9AA be deemed to be conclusive as to the matters stated therein - App .....

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..... ce the person who is liable to pay duty, discharges the liability to duty, interest and penalty to the extent of 25% before issue of adjudication order, the proceedings against the person responsible for paying duty and all others are deemed to have been concluded. Under these circumstances, he submits that the penalty imposed on the appellant cannot be sustained and seeks that instead of deciding .....

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