Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2017 (9) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2017 (9) TMI 542 - CESTAT MUMBAIOption of reduced Penalty - First proviso to Section 11AC - whether the option of reduced penalty of 25% as provided under First proviso to Section 11AC can be extended to the appellant when adjudicating authority has not given option in writing in the adjudication? - Held that: - The issue is no longer res-integra as Hon'ble Supreme Court in case of R.A. Shaikh paper Mill Pvt Ltd [2016 (4) TMI 1076 - SUPREME COURT], held that option of 25% penalty provided under first proviso to Section 11AC should be given in writing by the adjudicating authority, particularly following board circular No. 208/07/2008-CX-6 dated 22-5-2008 - since the adjudicating authority has not granted option of reduced penalty of 25%, the same can be extended at this stage, the option of reduced penalty of 25% is allowed subject to condition that appellant make dues of payment of duty, interest and 25% penalty within one month from date of this order - appeal allowed - decided partly in favor of appellant.
|