2009 (2) TMI 826

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..... ately thereafter, on 16.06.2003 the Respondent deposited a sum of ₹ 5,74,541/-. A Show Cause Notice dated 09.12.2003 came to be issued by the Appellant to the Respondent in respect of the amount of ₹ 4,21,874/-. In adjudication proceedings, Assistant Commissioner confirmed the demand duty at ₹ 421874/-. 2. It is apparent that keeping in view the provisions of law, a penalty of .....

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..... 1944 only 25% of the duty was recoverable i.e., ₹ 90,720/. It appears inexplicable to us how the Commissioner (Appeals) had arrived at the figure of ₹ 2,17,908/- which ought to have been one fourth (25%) of the duty levied on the Respondent especially when the department had accepted the order in original. 3. reducing the penalty amounting to ₹ 50,000/-. Learned counsel for t .....

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