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2010 (2) TMI 676 - HC - Central ExcisePenalty u/s 11AC - whether the Tribunal is justified in reducing the penalty to 25% of the duty leviable on the respondent - the duty amount was not paid with interest and even the reduced penalty of 25% is not deposited by the respondent within 30 days from the date of such determination, as required under second proviso to Section 11AC of the Act - There is nothing in the order of the Tribunal that any objection is raised by the departmental representative that the said decision of the Delhi High Court is not applicable to the facts of case - If the duty amount with interest is not paid in time and even reduced penalty of 25% of the duty amount is not paid in time and option is not given to the respondent assessee, we have taken the view that such option should be given to the assessee and period of 30 days would commence from the date of giving such option - Appeal is dismissed
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