2016 (11) TMI 1474

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..... C of the Act. However, the Adjudicating Authority had not given any option to pay penalty of 25% of duty, as provided under Section 11AC of the Act. The appellant is entitled for an option to pay penalty of 25% of duty within the specified period - appeal allowed in part. - Excise Appeal No:90/2010 - FO/A/76465/2016 - Dated:- 30-11-2016 - Shri P.K. Choudhary, Judicial Member Sri S. Bhowmik .....

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..... ditional duty of Customs is not payable and because of this bonafide belief, additional duty of excise availed as CENVAT Credit was not paid by the appellant. Consequently, show cause-cum demand notice was issued on 28/04/2008 and vide Order-in-Original dated 17/09/2008, recovery of credit amounting to ₹ 9,50,191/- alongwith applicable interest of ₹ 89,340/- was confirmed and since the .....

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..... ed by the adjudicating authority. The Commissioner (Appeal) observed that there is suppression of facts coupled with willful contravention of law in the instant case. The appellant had taken a plea of bonafide belief. But they have not produced any material evidence in support of their contention, therefore, the lower authorities lightly invoked Section 11AC of the Act. However, the Adjudicating A .....

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