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2012 (4) TMI 411 - CESTAT, AHMEDABADWhether equivalent amount of penalty needs to be imposed on the appellant under the provisions of Section 11AC - the appellant has accepted the duty liability on the goods captivity consumed and discharged the same prior to issuance of Show Cause Notice – Held that:- Assessee has complied with the first proviso of Section 11AC by paying the amount prior to the raising of demand is eligible for the provisions of Section 11AC which talks about the discharge of 25% of duty liability as penalty if it is paid within 30 days from the date of the order of the Tribunal –as decided in case of CCE, Ahmedabad Vs. Akash Fashion Prints Pvt. Ltd. (2009 - TMI - 33022 - GUJARAT HIGH COURT) – in favour of assesee.
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