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2013 (7) TMI 603 - AT - Central ExcisePrice inclusive of excise duty – Held that:- Facts of this case is more similar to the facts of the case of CCE Vs. Maruti Udyog Ltd.[ 2002 (2) TMI 101 - Supreme Court] decided by Hon’ble Apex Court - Impugned invoices should be treated as cum-duty price and taxable value arrived at accordingly. Quantum of Penalty under Section 11 AC of Central Excise Act, 1944 – Held that:- Relying upon the Apex court decision in the case of UOI Vs. Dharamendra Textile Processors [2008 (9) TMI 52 - SUPREME COURT] that if there is finding that penalty under section 11AC is to be imposed in any case, then such penalty should be equal to the amount of duty evaded – Therefore, Penalty imposed by the Commissioner (Appeal) under 11AC be increased to Rs. Rs.27,976/- 25% of penalty under section 11AC if paid within 30 days of receipt of the order – Held that:- Option to pay 25% of duty confirmed as penalty along with other dues within 30 days of the communication of the adjudication order for final closure of the matter was not brought to the notice of the respondent by adjudicating authority – Therefore, the option to pay 25% within 30 days from the date of this order is given now.
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