Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2012 (10) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2012 (10) TMI 939 - AT - Central ExciseOption given by the Commissioner (A) to pay 25% of the duty demanded as penalty if the duty, interest and penalty are paid within 30 days of his order - Jurisdiction of Tribunal - whether in a situation like this, the Tribunal can extend the benefit or not - Held that:- The fact remains that the Original Adjudicating Authority did not incorporate the provisions of Section 11AC providing for reduced penalty in his order. The Commissioner (Appeals) wrongly reduced the penalty instead of giving option which was the proper procedure to follow. In such a situation, the obvious conclusion is that reduction of penalty by the Commissioner in the impugned order is wrong and required to be set aside. At the same time, following earlier decision of the Tribunal in [2009 (7) TMI 1038 - CESTAT AHMEDABAD] wherein the Tribunal has extended benefit of payment of reduced penalty where such option was not given, in this case also such an option has to be extended. In the facts of this case wherein entire amount of wrong credit demanded with interest and penalty to the extent of 25% of wrong credit has already been paid, the same has to be held as discharge of full liability - Decided against Revenue.
|