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2010 (4) TMI 938 - AT - Central ExciseValidity of second SCN - invocation of extended period of limitation - proviso to Section 11A of Central Excise Act, 1944 - penalty - Held that:- The fact that the show cause notice had been issued in 2000 cannot be taken as the issue of show cause notice on the same subject since the show cause notice and the proceedings under consideration in the present proceedings relate to duty demand on past clearances before the date of seizure - Since the first show cause notice relates to only confiscation of seized goods and penalty and duty thereon, department cannot be prevented or barred for issuing another show cause notice in respect of clearances of goods prior to the date of seizure. Penalty - Held that:- An option to pay duty, interest and penalty within 30 days and in the event of such payment, the penalty gets reduced to 25%, has not been made in the Order in Original - the option is required to be given to the Company to deposit entire duty amount with interest (if any) and penalty to the extent of 25% within 30 days, from the date of receipt of this order. Decided partly in favor of Revenue.
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