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TMI Blog2011 (9) TMI 649X X X X Extracts X X X X X X X X Extracts X X X X ..... the Order-in-Appeal No.183 to 184/ 2006/135 to 136 (Raj)/Commr.(A)/ RP/Raj, dt.21.3.06. 2. The relevant facts that arise for consideration are that the Central Excise officers visited the factory premises of current appellant and conducted the checks. On conclusion of checks and investigations, it was noticed that there was a shortage of finished goods as also shortage of inputs on which CENVAT C ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ity based upon the findings recorded by the ld. Commissioner (Appeals) at Para 8 of the impugned order. It is his submission that consequent to such directions, the Jt.Commissioner has confirmed the demand of duty of Rs.55,892/- (Rupees Fifty Five Thousands, Eight hundred and Ninety Two only) and interest thereof along with equivalent amount of penalty under Section 11AC of Central Excise Act, 194 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... re-quantification of duty liability based upon the value to be considered as cum-duty price. We perused the Order-in-Original No.28/JC/2006, dt.29.12.06 passed by the adjudicating authority consequent to the impugned order before us. The adjudicating authority has confirmed the demand of duty of Rs.9,52,892/- (Rupees Nine Lakhs, Fifty Two Thousands, Eight Hundred and Ninety Two only) and interest ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ty liability as penalty under Section 11AC can be extended to the assessee, provided he pays the same within 30 days of the order. We do not find any reason to not to extend this benefit of 25% of the duty amount in this case, to the assesssee. 7. In sum, the appeal is rejected subject to the modification that the assessee is required to deposit an amount of penalty of 25% within 30 days of recei ..... X X X X Extracts X X X X X X X X Extracts X X X X
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