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2011 (3) TMI 831 - CESTAT, AHEMDABADCondition of pre-deposit of interest and penalty - The duty is confirmed against the appellant who is a 100% EOU, in respect of the shortages of indigenous raw material, procured duty free, detected by the officers at the time of their visit to the factory - The appellants authorised representative accepted that such duty free procured raw material stands cleared by them illegally and as such accepted the duty liability - The Hon ble High Court of Gujarat in the case of Exotic Associates Vs. CCE [2009 -TMI - 76674 - GUJARAT HIGH COUR] has held that such an option can be extended by the appellate forum - Accordingly,upholding the imposition of penalty to the extent of 100%, extend an option to the appellant to pay the entire dues along with 25% of penalty within a period of thirty days from the communication of the present order, in which case the penalty shall stand reduced to 25%. As regards penalty on Director of the unit, learned advocate submits that in as much as penalty stands imposed on the unit, no separate penalty should be imposed upon the director - Learned DR submits that the removal of the raw material was under the directions of the director and with his knowledge - As such he is liable to penalty.
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