9911796707
TMI Blog2011 (2) TMI 994X X X X Extracts X X X X X X X X Extracts X X X X ..... hearing both the sides I find that the duty of Rs.7,20,564/- stands confirmed against the appellant M/s. Rita Dyeing & Printing Mills (P) Ltd. on the allegation and findings of clandestine removal along with imposition of penalty of identical amount imposed under Section 11AC of Central Excise Act, 1944. In addition penalty stands imposed on the other applicants in terms of the provisions of Rule ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ssed by the Additional Commissioner confirming duty demand and imposing penalty on M/s. Rita Dyeing & Printing Mills. In addition penalties of various amounts were imposed upon the other applicants, who are the director of the unit and various merchant manufacturers. 4. On appeal against the above order, the demand of duty along with imposition of penalty to the extent of 100% was upheld b ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... mount to 25%, in terms of the proviso to section 11AC. He submits that the Tribunal in the case of Swati Chemicals Industries Ltd. reported in 2009 (248) ELT 421 as also the Hon ble High Court of Gujarat in the case of Gopal Fibres Pvt. Ltd. reported in 2010 (256) ELT 10 (Guj.) & Harish Silk Mills reported in 2010 (255) ELT 393 (Guj.) has held that where such no option stands given by the authorit ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e orders so as to reduce the penalty to 25%. The law declared in the above decisions is to the effect that if no such option stands granted by the lower authorities, the same can be granted by the higher appellate forum. Accordingly, while upholding the confirmation of demand of imposition of penalty to the extent of 100%, I give an option to the appellant to deposit the entire duty, interest and ..... X X X X Extracts X X X X X X X X Extracts X X X X
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