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2011 (8) TMI 388 - CESTAT, AHEMDABADPenalty - Option of paying 25% of duty towards penalty - Revenue submitted that such an option would have been given only by the original adjudicating authority and further even if no option is given, respondent is required to exercise the right within thirty days by himself - This Tribunal has taken a view that where option is not given by the original adjudicating authority, such an option can be given by the appellate authorities. This view taken by this Tribunal has also been upheld by the Hon ble Gujarat High Court in the case of CCE Ahmedabad vs. M/s. Akash Fashion Prints Pvt. Limited reported in 2009 (93) RLT 471 (Guj.) - Hence, decided against the assessee.
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