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TMI Blog2017 (2) TMI 1030X X X X Extracts X X X X X X X X Extracts X X X X ..... section 11AC of the Act - As the penalty against the main appellant has been reduced to 25% of the duty confirmed as per the proviso of section 11AC of the CEA, therefore, considering the gravity of reduction of penalty, the penalty on Sh. Arvinder Pal Singh, Director of the M/s S.K. Sacks is also reduced to the tune of ₹ 35,000/- - appeal disposed off - decided partly in favor of appellant ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y of ₹ 3,34,756 + 7226/- was demanded on account of clandestinely removal of goods and the demand of ₹ 16,540/- was sought to be demanded, on account of wrong availment of cenvat credit. The matter was adjudicated and the demand of duty was confirmed and penalty on main appellant was imposed to the tune of ₹ 3,58,522/- under section 11AC of the Act. The penalty of ₹ 50,000/ ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... reported in 2011 (21) STR 497 (P H) and in the case of United Chain Industries vide Final Order No. 52847-52849/2015 dated 13.08.2015 of this Tribunal, the penalty on main appellant is to be reduced to 25% of the duty. Further, he submits that in the light of the reduction of penalty on the main appellant, the penalty on director of Sh. Arvinder Pal Singh is to be reduced. 4. On the othe ..... X X X X Extracts X X X X X X X X Extracts X X X X
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