TMI Blog2012 (12) TMI 706X X X X Extracts X X X X X X X X Extracts X X X X ..... impugned order has correctly upheld the liability on the assessee along with interest and penalties - the assessee should be given the benefit of provisions of Section 11AC of payment of 25% of the duty demanded as penalty if the assessee pays the entire amount of duty liability with interest even at appellate stage well settled in the case of Akash Fashion Prints Pvt. Limited (2009 (1) TMI 113 - GUJARAT HIGH COURT) . - E/135, 187/2011 - A/1393-1394//WZB/AHD/2012 - Dated:- 21-9-2012 - M.V. Ravindran, J. Appellant Rep by: Shri N.J. Gheewala, Consultant Respondent Rep by: Shri S.K. Mall, AR Per: M.V. Ravindran: These two appeals are directed against Order-in-Appeal No.SKSS/202-205/DMN/Valsad/ 2010-11, dt.25.10.2010. Reve ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ollowing the due process of law, upheld the Order-in-Original in respect of the current appellant-assessee and modified the order of penalty in respect of other appellants. Today's appeal of the appellant-assessee is against confirmation of demand along with interest and also on the imposition of penalty by the first appellate authority. Revenue is aggrieved by the order of the first appellate authority to the extent that the first appellate authority has granted the appellant-assessee the benefit of provisions of Section 11AC of payment of 25% of the duty demanded as penalty if the appellant-assessee pays the entire amount of duty liability with interest. 3. Ld.Counsel appearing on behalf of the appellant-assessee would take me through t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... LT 652 (Tri-Bom) v) Rajan Engineering Works Vs CCE Delhi 2012 (279) ELT 306 (Tri-Del) vi) CCE Ahmedabad Vs Shree Narayanani Textile Mills 2010 (259) ELT 66 (Tri-Ahmd) 4. Ld.D.R., on the other hand, would submit that the proprietor of the appellant-assessee in his statement, has categorically admitted that they had cleared the finished product without accounting for in the statutory books. He would take me through that portion of the impugned order wherein it is recorded as such. It is his submission that the delivery challans which were recovered and on which basis the case has been built up, was recovered from the premises of the appellant and statement of the proprietor after going through the said challans, clearly indicate ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lants finished goods have categorically admitted that they have received the goods from the appellant under delivery challans and without any invoice. The said statements of the purchasers of the goods have not been retracted and there is nothing on record to indicate that the goods were not received by the said buyer. It is also seen that the proprietor of the appellant-assessee, in his statement dt.26.12.2008 has specifically explained that the names of the regular buyers were written in the delivery challans but the said finished goods were sold in the local market in cash, which indicate that there was clandestine removal of the goods. Ld.Consultant submits that the Department did not examine all the buyers whose names were indicated in ..... X X X X Extracts X X X X X X X X Extracts X X X X
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