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TMI Blog2017 (11) TMI 1461X X X X Extracts X X X X X X X X Extracts X X X X ..... before the appellant was informed about the crystallization of the duty liability of 42,77,334/- by a letter dated 02/09/14 - If these facts are not denied and remain undisputed, the appellant needs to be extended the benefit of discharge of penalty of 25% of the amount of duty crystallized against them. Appeal allowed - decided in favor of appellant. - E/50575/17-SM - A/57719/2017-SM[BR] - Da ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e demands with interest got confirmed along with penalties and upheld by the First Appellate Authority, but, demands were directed to be recalulated after extending exemption as available to appellant. The said amount of duty that got crystallized was ₹ 42,77,334/- with interest. It is a case of the appellant, in these proceedings, that during the pendency of the litigation before the adjudi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 334/- by the letter under C.No.CE-20/SCN/CI Car 55/R-40/Div-VIII/2010/1750 dated 02.09.2014. In response to such letter the appellant informed the authorities that they have already deposited an amount of ₹ 67,46,191/- which may be considered and benefit of section 11(AC) may be extended. In my view the fact that the appellant has deposited 67,46,191/- is not disputed and admitted by the Off ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... against the appellant after arriving at the total liability. (Duty+intent+25% of duty as penalty + Penalties on directors) and adjusting the same from an amount of ₹ 67,46,191/- deposited. 8. The appeal is disposed of as indicated herein above with consequential relief. (Operative portion of the order pronounced on completion of the hearing) - - TaxTMI - TMITax - Central Excise ..... X X X X Extracts X X X X X X X X Extracts X X X X
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