2018 (9) TMI 1128

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..... sha Ram, AR ORDER Per: Mr. Anil G. Shakkarwar 1. After hearing both sides duly represented by Shri Kamaljit Singh, Advocate and Shri Bhasha Ram, AR. We note that the issue involved in the present appeal is recovery of duty involved in the goods which were procured under the CT-I Certificate without payment of duty from the manufacture for the purpose of export of the same. The careful conside .....

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..... penalty on the said quantity. We therefore modify the impugned order to extent that the confirmation of demand in respect of 2000 kg of Aluminium Phosphide along with related interest and equal penalty are set-aside. We further confirm the demand of Central Excise Duty involved in 2500 kg of Aluminium Phosphide along with interest thereon and reduced penalty of 25% under the provisions of Section .....

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