TMI Blog2013 (5) TMI 738X X X X Extracts X X X X X X X X Extracts X X X X ..... at:- Considering the fact that appellant is a small manufacturer and this has happened during the early stages of his operations and consedring the case of K. P. POUCHES (P) LTD. [2008 (1) TMI 296 - HIGH COURT OF DELHI] & Bhagyoday Silk Industries (2010 (2) TMI 971 - GUJARAT HIGH COURT) to the effect that matter can be settled on payment of 25% of penalty - as 25% of the duty demand which amount h ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d. Later on, Revenue issued Show Cause Notice for demanding duty and interest and for imposing penalty and appropriating duty and interest already paid. The SCN was adjudicated confirming duty demand along with interest and amount of Rs.1,82,916/- was imposed as penalty under Section 11AC of the Central Excise Act. Aggrieved by the order, the appellant filed appeal with the Commissioner (Appeals). ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 4. Opposing the prayer, Ld. AR for Revenue submits that the provision regarding such concession is expressly available in terms of Section 11AC and even though it is not specifically mentioned in the order, it should apply and the appellant should have paid the penalty at the time of payment of duty and interest. 5. Considered the submissions on both sides. Considering the fact that appellant i ..... X X X X Extracts X X X X X X X X Extracts X X X X
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