2017 (1) TMI 837

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..... ndent Per: Anil G. Shakkarwar The Present Appeal is filed by the appellant, M/s The Oberoi Amarvilas, against Order-in-Appeal No. 353-CE/APPL/KNP/2009 dated 15/12/2009 passed by Commissioner of Central Excise & Customs (Appeals), Kanpur. 2. Heard the Id. Consultant for the appellant. He has submitted that the appellant were issued with a Show Cause Notice dated 09/07/2008, wherein there was a p .....

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..... ropriate amount of Rs. 1,27,321/- deposited by them against un-quantified demand of interest and they have already paid penalty of Rs. 1,00,671/-. The Id. Commissioner (Appeals) decided the appeal through Order-in Appeal No. 353-CE/APPL/KNP/2009 dated 15/12/2009 wherein the Id. Commissioner (Appeals) rejected their appeal. Aggrieved by the said Order-in-Appeal the appellant has preferred the appea .....

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..... dication. I find that as provided under Section 11AC of Central Excise Act, 1944, during the material period that if penalty imposed is paid within thirty days of such imposition then penalty stands reduced to 25% the entire payable penalty the appellant. Since, the duty, interest already paid. I hold that the proceedings said Show Cause Notice dated 09/07/2008 are concluded. In above terms the ap .....

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