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2010 (9) TMI 953 - AT - Central ExcisePenalty u/s 11AC - clandestine removal - entire duty demand was deposited before issuance of SCN was deposited by the assessee, the penalty u/s 11AC was reduced to ₹ 25,000/- - Held that: - if the assessee pays the entire duty along with interest and 25% of penalty amount within a period of 30 days from the date of passing of the order confirming demand of duty, the penalty shall stand reduced to 25% of the duty amount - thus, if the appellants have deposited the above dues along with 25% of the penalty, the penalty shall stand reduced to 25%. Penalty u/r 25 - case of appellant is that when penalty stand imposed under Section 11AC, there should be no penalty under Rule 25 - Held that: - the appellants never filed an appeal against above order of the Tribunal, reducing penalty under Rule 25 to ₹ 25,000/-. As such, the said part of the order of Tribunal having not been appealed against by the appellant, they cannot contend for setting aside the penalty under said Rule, in remand proceedings when the said order was only challenged by Revenue for reduction of penalty under Section 11AC. As such, I confirm the penalty of ₹ 25,000/- imposed under Rule 25. Penalty u/r 26 on director - Held that: - penalty under Rule 26 is not invocable if there is no proposal for confiscation of the goods - penalty imposed upon the director under Rule 26 of Central Excise Rules is set aside. Appeal allowed - decided partly in favor of appellant.
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