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2011 (12) TMI 537 - AT - Central ExciseBenefit of 25% of the penalty - Section 11AC of the Central Excise Act - time limitation - principles of natural justice - Held that: - the authorities have not given an option to the appellant-assessee for paying reduced the penalty in terms of Hon'ble Delhi High Court's decision in the case of K.P.Pouches [2008 (1) TMI 296 - DELHI HIGH COURT], the order-in-appeal is set aside and the matter is remanded to the lower appellate authority for fresh decision after giving an opportunity of hearing to both sides - appeal allowed by way of remand.
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