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2015 (10) TMI 1151 - AT - Central ExciseDuty demand - appellant had cleared certain goods under “PA” series of invoices without payment of duty - Held that:- Appellant had paid the Central Excise duty alongwith interest, which has been appropriated towards the confirm duty and interest. The appeal filed by the appellant before the Commissioner (Appeals) in respect of imposition penalty under Section 11 AC of the Central Excise Act, 1944. On a query of the Bench, the Learned Advocate submits that the Adjudicating Authority had given option to pay penalty 25% of the duty under Section 11 AC of the Act. It is noted that the demand relates to the period 2006-07 to 2008-09. The learned advocate placed the copy of Panchnama dated 24.04.2007 to substantiate that the documents were seized by the Department. I find that the evidence place by the Learned Advocate was available during the proceedings before the lower authorities and they have not placed this evidence before them. In any event, the Panchnama dated 24.04.2007 has no relation with the demand of duty for the period 2006-07 to 2008-09. - No reason to interfere with order of lower authorities - Decided against assessee.
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