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2018 (8) TMI 880 - AT - Central ExciseInvestigation and demand pursuant to search/ inspection in the factory - Held that:- It is deemed fit and proper to confirm the demand of ₹ 1,63,815/-. As the appellant had deposited the duty at the time of investigation on 03-04/08/1999 they are entitled to benefit of concessional penalty of 25% on the confirmed amount of ₹ 1,63,815/- which works out to ₹ 40,953/- - the Adjudicating Authority is directed to calculate the interest and to adjust the same from the excess amount is still left unadjusted out of the amount of ₹ 4,75,000/-. Appeal disposed off.
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