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2019 (5) TMI 653 - AT - Central Excise100% EOU - removal of goods to DTA - Job-work - entire activity was carried out without intimation to the Customs authorities, without de-bonding of capital goods and without obtaining permission of the Development Commissioner to remove the finished goods into DTA - Penalty u/s 11AC - HELD THAT:- As per Section 11AC(1)(2), it is clear that where any duty is determined under sub-section (10) of Section 11A and the interest payable thereon under Section 11AA in respect of transactions referred to in clause (b) is paid within 30 days of the date of communication of the order of the Central Excise officer who has determined such duty, the amount of penalty liable to be paid by such person shall be 25% of the duty so determined - it is clear that this option of paying 25% will commence from the date of the appellate order. The appellant is only liable to pay 25% of the actual duty as penalty which works out to ₹ 4,66,692/- - appeal allowed in part.
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