how should I show payment of excise demand for previous year

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Querist : Anonymous (Querist)
30 December 2010 We made payment for a demand raised by excise dept. for which we did not provided excise.How should I adjusted in our accounts. what type of account should I maintained.

30 December 2010 Excise duty penalty Dr xxxxxxx
Bank A/c Cr xxxxxxx


or Excise duty paid dr xxxxxx
bank a/c Cr xxxxxxxx


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