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TMI Blog2016 (4) TMI 445X X X X Extracts X X X X X X X X Extracts X X X X ..... a separate written notice is not required for its recovery. The O in A in so for as it relates to interest is upheld with regard to the imposition of penalty, their APB stated that they have paid 25% of the penalty amount. Since, there is no contrary evidence placed, the penalty imposed under Section 11AC is also upheld but restricted to 25% of the amount already paid by the appellant as the same is endorsed by the statute. - Appeal disposed of - E/323/2012 - Final Order No. 40593 / 2016 - Dated:- 8-4-2016 - Shri P. K. Choudhary, Judicial Member For the Petitioner : Shri R. Janardhanan Pillai For the Respondent : Shri R. Chandrasekaran, AC (AR) ORDER This is the 2nd round of litigation before this tribunal arising out ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... confirming duty of ₹ 2,28,200/- had also imposed equal penalty on the ground that the appellants have produced only the certificates issued by the suppliers of inputs which did not contain the information regarding the amount of duty and the appellants also have not made any claim of modvat credit of duty paid on such transactions. Again aggrieved by the said order dated 28.04.2009, the appellant assessee preferred appeal before the Commissioner (Appeals) and the Commissioner (A) vide(the 2nd) OIA No. 150/2009 (SLM) CE dated 31.12.2009, again remanded the matter to the Addl. Commissioner for a fresh decision with the following observations: 6.2 Without going in to the merits of the case , I find considerable force in the argumen ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... providing the copies of the documents as deemed fit as sought for by them and after examining the quantification statement to be produced by the appellants. 2. On remand the matter was again adjudicated by the original authority vide O in O (3rd order) No.1/2011- CEX(ADC) dated 28-01-2011 wherein the demand was again confirmed in toto without giving any benefit of MODVAT credit and also imposed equal amount of penalty In none of the above orders , there was any demand of interest. Again on appeal, the learned Commissioner (Appeals) vide the impugned order (3rd order) dated 24-02-2012 gave benefit of modvat credit of ₹ 32,653/- and thereby reducing the duty demand, and imposed penalty u/s 11 AC for the reduced to ₹ 19594 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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