TMI Blog2015 (10) TMI 1151X X X X Extracts X X X X X X X X Extracts X X X X ..... ant before the Commissioner (Appeals) in respect of imposition penalty under Section 11 AC of the Central Excise Act, 1944. On a query of the Bench, the Learned Advocate submits that the Adjudicating Authority had given option to pay penalty 25% of the duty under Section 11 AC of the Act. It is noted that the demand relates to the period 2006-07 to 2008-09. The learned advocate placed the copy of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e of P.P. medicines. During the audit by the Central Excise Officers, it was found that the appellant had cleared certain goods under PA series of invoices without payment of duty during the period 2006-2007 and 2008-2009. A Show Cause Notice dated 22.03.2010 was issued proposing demand of duty alongwith interest and to impose penalty. The Adjudicating Authority confirmed the demand of duty alon ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nt had not contested the demand of duty alongwith interest before the lower authorities. It is submitted that they had contested only on the imposition of penalty. He further submits that the Panchnama is April 2007, which was available with them during adjudication proceeding. 4. After hearing both the sides and on perusal of the records, I find from the impugned order that the appellant had p ..... X X X X Extracts X X X X X X X X Extracts X X X X
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