TMI Blog2010 (4) TMI 802X X X X Extracts X X X X X X X X Extracts X X X X ..... have been given to the appellants as per proviso to Section 11AC of Central Excise law - Held that:- option extended to the appellants to deposit duty, interest and 25% of the duty amount towards penalty, within 30 days from receipt of this order. It is made clear that failure to pay either duty or interest in full and 25 % of duty towards penalty within 30 days of receipt of this order, appellant ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... back to the Tribunal for reconsideration of the question of applicability Section 11AC of the Central Excise Act in the light of the judgments of the Apex Court in the case of Union of India v. Dharmendra Textile Processors, 2008 (231) ELT 3 and in the case of Union of India v. Rajasthan Spinning Weaving Mills 2009 (92) RLT 691 (SC). The appeals stand disposed of accordingly" 2. Learned advoca ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... full and 25 % of duty towards penalty within 30 days of receipt of this order, appellants shall be liable to pay 100% of duty demand towards penalty. 3. As regards the appeal of the Partner, no penalty is imposable on the Partner under Section 11AC and there is no specific direction from the Hon'ble Gujarat High Court as regards penalty on Director. Therefore, the Tribunal order passed as regard ..... X X X X Extracts X X X X X X X X Extracts X X X X
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