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2010 (12) TMI 1155 - HC - Central ExcisePenalty u/s 11AC - whether the Tribunal is justified in reducing the penalty to 25% of the duty leviable on the respondent? - Held that: - The decision of the Tribunal is in consonance with the principles enunciated by this Court in the case of Commissioner of Central Excise and Customs, Surat-II v. Mahalaxmi Industries, [2010 (2) TMI 676 - GUJARAT HIGH COURT], wherein, the Court has inter-alia held that as far as statutory obligation of the Adjudicating Authority is concerned, the Central Excise Department itself has issued Circular on 22-5-2008 wherein it is clarified that in all cases wherein penalty under Section 11AC of the Act is imposed the provisions contained in the first and second proviso to Section 11AC should be mandatorily mentioned in the order-in-original itself by the adjudicating authority. It is, therefore, not open for the revenue to agitate this issue before the Court in contradiction of the Circular issued by the Central Excise Department - appeal dismissed - decided against Revenue.
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