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2012 (9) TMI 174

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..... without invoice and without payment of duty of Central Excise and the said statement has not been retracted by the appellant at any stage of adjudication or further, demand is hereby confirmed - as the appellant has paid the duty before issuance of the SCN, and there is no quantification of the interest, in that view the penalty is reduced to 25%. - E/147/2009 - Final Order No. 904/2012 - Dated .....

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..... In the statement, Shri Mani has admitted that the bags mentioned in brown colour chits were cleared without invoice and without payment of duty of Central Excise. Thereafter, a case was made out against the appellant. A SCN was issued and a demand mentioned herein above was confirmed against them. The appellants are in appeal against the above said impugned order. 3. The learned counsel for th .....

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..... idered their submissions. 6. I have gone through the statement recorded by the department on 9.1.2003 of Shri S. Mani, Accountant of the appellant wherein he has clearly admitted the five numbers of brown chits and details contained therein and that the bags mentioned in the brown chits were cleared without invoice and without payment of duty of Central Excise. In that set of facts, no more ev .....

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