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2011 (7) TMI 151 - CESTAT, NEW DELHIDemand and interest - Seized - it has been established that the impugned goods have been cleared without payment of duty by the first appellant to the premises of the last two appellants - Find that the findings of the original authority are detailed, the same take into account all the submissions made on behalf of the appellants and there are adequate reasons given for confirmation of the duty demanded along with interest - As such, there is no case for reduction in the duty amount confirmed - However, the claim made by the assessee regarding part payment of the duty amount requires to be considered and the same requires to be adjusted against the demand subject to verification. penalties - As regards the penalties imposed, find that the statutory penalty equal to duty has been imposed on the appellant firm M/s Natraj Plast Industries Ltd - Considering the duty amount involved, separate penalty imposed on the appellant.
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