2017 (1) TMI 837

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..... , 1944 before adjudication - as provided under Section 11AC of Central Excise Act, 1944, during the material period that if penalty imposed is paid within thirty days of such imposition then penalty stands reduced to 25% the entire payable penalty the appellant - Since, the duty, interest already paid, the proceedings of said SCN dated 09/07/2008 are concluded - E/598/2010-EX[SM] - A/71158/2016-S .....

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..... mpose penalty equal to the duty under Section 11AC of Central Excise Act, 1944. The said Show Cause Notice was adjudicated through Order-in-Original No. 217/DC/Adj/2009 dated 20/08/2009, wherein the Original Authority confirmed the demand and appropriated the duty already paid and ordered to the appellant to pay interest and impose penalty of ₹ 4,02,736/- being equal to the duty confirmed un .....

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..... he Jurisdictional Assistant Commissioner through letter dated 08/08/2008 before issue of Order-in-Original. He has also urged that they had submitted before the First Appellate Authority that the required duty was also deposited by them before adjudication by Original Authority. 3. The Id. D.R. has supported the impugned Order-in-Original. 4. Having considered the rival contentions, I find t .....

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