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2012 (9) TMI 174 - AT - Central ExciseNon payment of duty - Held that:- Considering the statement of Accountant of the appellant wherein he has clearly admitted the five numbers of brown chits and details contained therein and that the bags mentioned in the brown chits were cleared without invoice and without payment of duty of Central Excise and the said statement has not been retracted by the appellant at any stage of adjudication or further, demand is hereby confirmed - as the appellant has paid the duty before issuance of the SCN, and there is no quantification of the interest, in that view the penalty is reduced to 25%.
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