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TMI Blog2016 (9) TMI 279X X X X Extracts X X X X X X X X Extracts X X X X ..... se Act, 1944, once the entire amount of duty, interest and penalty equal to 25% of the duty demanded was remitted even before the issuance of show cause notice as is evident from the primary adjudication orders in terms of which the same have been duly appropriated, the proceedings were deemed to be conclusive even in respect of other persons to whom notice was served. Therefore, the appeals are a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nalty equal to 25% of the duty confirmed was paid prior to issuance of show cause notice. (ii) As per Section 11A, even adjudication order need not have been issued in these circumstances. (iii) He is only contesting the penalty in excess of the penalty already paid. 3. The ld. DR reiterated the impugned order. 4. I have considered the contentions of both sides. It is a fact that entir ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... per cent. of the duty specified in the notice or the duty so accepted by such person within thirty days of the receipt of the notice.] (2) 67 [ 68 [Central Excise Officer]] shall, after considering the representation, if any, made by the person on whom notice is served under sub-section (1), determine the amount of duty of excise due from such person (not being in excess of the amount specifie ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... o 25% of the duty demanded was remitted even before the issuance of show cause notice as is evident from the primary adjudication orders in terms of which the same have been duly appropriated, the proceedings were deemed to be conclusive even in respect of other persons to whom notice was served. 6. Ld. Advocate categorically states that he is not contesting the demand interest and penalty alre ..... X X X X Extracts X X X X X X X X Extracts X X X X
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