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2012 (7) TMI 83 - CESTAT, AHMEDABADPenalty u/s 11AC - reduction of penalty at appellate stage - Revenue contesting the same on ground that such option can be given only at the adjudication stage - Held that:- Where the original adjudicating authority did not extend such option in writing, option can be given at the appellate stage. See Akash Fashion Prints Pvt. Limited (2009 (1) TMI 113 (HC)) - Decided against the Revenue.
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