TMI Blog2017 (1) TMI 1179X X X X Extracts X X X X X X X X Extracts X X X X ..... om the date of communication of the order of the Central Excise Officers, the amount of penalty liable to be paid shall be 25% of the duty so determined. The benefit of 25% penalty will be available to the appellant provided that this penalty amount is also paid - From the records of appeal, it is found that out of total amount confirmed in the Impugned order to the extent of ₹ 7,77,816/- an ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... On the basis of allegation that the appellant crossed the exemption limit and still not paid the Excise duty on the goods manufactured by them, Revenue mounted an investigation against the appellant and issued Show Cause Notice dated 25.9.2008 for demand of Excise duty to the extent of 12,37,435/- . The demand was confirmed by the Original Authority vide his Order dated 17.2.2010. When the Order ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... l to the demand of Duty confirmed may be reduced to 25%. 4. Ld. DR reiterates the Impugned order. 5. I find that the appellant has actually accepted the Impugned order and already complied by making payment of the Excise Duty confirmed in the Impugned order along with interest and 25% penalty. The Ld. Counsel submitted that they should be extended the benefit of payment of penalty under Se ..... X X X X Extracts X X X X X X X X Extracts X X X X
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