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2016 (12) TMI 1117 - CESTAT ALLAHABADDemand - clandestine removal - M.S. Ingots - it is the contention of ld. Counsel that they are not pressing for their appeal in respect of ₹ 6,96,832/-. So, the issue now left for decision is confirmed demand of ₹ 52,955/-, 62,481/- & ₹ 64,187/-. The ld. Counsel has argued that ₹ 64,187/- is on account of shortage found which is already covered in the accepted liability which has not been passed. He has further contended that the confirmed demands of ₹ 52,955/- & 62,481/- are also repetitive demands which are already covered in ₹ 6,96,832/- which is not pressed. He has further argued that it is an admitted fact that ₹ 11 lakhs were paid before issue of Show Cause Notice. Therefore, as provided under Sub-section 2A of Section 11A of Central Excise Act, 1944 during the relevant time proceedings get concluded on payment of liability before issue of Show Cause Notice. Therefore, penalty imposed on appellant manufacture and director may be set aside. Held that: - I find force in the arguments put forth by the counsel for the appellant. Therefore, I set aside the confirmed demand of ₹ 52,955/-, ₹ 62,481 & ₹ 64,187 and set aside penalty imposed under Section 11AC and Rule 25 on the appellant manufacture and personal penalty imposed on Shri Babu Lal Jain and modify the impugned Order-in-Appeal dated 22-04-2009 to above extent. Appeal disposed off - decided partly in favor of appellant.
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