TMI Blog2017 (3) TMI 540X X X X Extracts X X X X X X X X Extracts X X X X ..... case duty has been demanded against the appellant u/s 28 of the Act, further, as per Section 28(5) of the Act, if the assesee pays duty alognwith 25% duty as penalty, in that circumstances, the proceedings comes to an end, therefore, the proceedings against the appellant were not warranted - appeal allowed - decided in favor of appellant. - C/59937/2013 - Final Order No: 60130/2017 - Dated:- 19- ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... duty and 25% penalty in terms of Section 28(5) of the Customs Act, 1962 and cleared the goods. After adjudication, the appellant has challenged the imposition of penalty and redemption fine on the appellant. In these grounds, the appellant is before me. 3. The ld. Counsel for the appellant submits that as the appellant has paid differential duty along with 25% amount of duty as penalty before ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... bmissions. 6. I have gone through the contention of the Ld. AR and found that in the said case the show cause notice were issued for confiscation and redemption fine under section 125 of the Act whereas, in this case duty has been demanded against the appellant under Section 28 of the Act, further, as per Section 28(5) of the Act, if the assesee pays duty alognwith 25% duty as penalty, in that ..... X X X X Extracts X X X X X X X X Extracts X X X X
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