2009 (7) TMI 1018

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..... R Proceedings are initiated against the appellant for confirmation of demand of duty of Rs. 94,516/- on the allegations of clandestine removal of their final product Polyester Crimped Yarn. The Original Adjudicating Authority confirmed the demand but did not impose any penalty on the ground that the entire duty was paid before the issuance of the show cause notice. 2. Being aggrieved with the st .....

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..... n of the appellant depositing 25% of the same does not arise. The subsequent Provisos to Section 11AC are to the effect that where duty determined is increased by Commissioner (Appeals) the benefit of the first Proviso would be available if 25% of the consequential increase of penalty is paid within 30 days of the communication of the order by which such increase in the duty takes As the penalty i .....

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