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2011 (7) TMI 770 - CESTAT, AHMEDABADDemand - High Court, Kerala in the case of Assistant Commissioner of Central Excise v. Krishna Poduval (2005 -TMI - 75949 - Kerala High Court) wherein it was HELD THAT the incidents of imposition of penalty are distinct and separate and even if the offences are committed in the course of same transaction or arises out of the same act, the penalty is imposable for ingredients of both the offences - As argued by the appellant the duty, interest and 25% of the penalty were paid by them on their own - Decided in favor of the assessee
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