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2014 (7) TMI 402 - AT - Central ExciseImposition of penalty - benefit of reduced penalty upto 25% - Held that:- demand of duty of ₹ 14,00,100/- as not contested. Joint Commissioner, while adjudicating the show cause notice has, in clear terms, extended the option to pay the entire duty amount along with interest and 25% of the penalty within a period of 30 days from the passing of the order-in-original to the appellant, who have chosen not to avail the same. Once such option was given to the assessee, who have failed to exercise the same, the reduction of penalty at the second appellate stage would neither be justified nor in accordance with the provisions of law. The entire idea of depositing the dues alongwith 25% of penalty within a period of 30 days from the passing of the order by the original Adjudicating Authority gets defeated if the appellant who has chosen to ignore such an option on that particular point of time is extended the same after a gap of period, at the appeal stage. As such, I find no merits in the prayer of the learned advocate to reduce the penalty to 25%. - Decided against assessee. As regards penalty of ₹ 50,000/- on Shri R.P. Sharma, the Manger of the company. I find that there is no direct evidence on record indicating his involvement in the clandestine activities. He was only an employee of the company and in the absence of any evidence to implicate him, I, by extending the benefit of doubt to him set aside the penalty of ₹ 50,000/- imposed upon on him. - Decided in favour of assessee.
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