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2012 (10) TMI 78 - AT - CustomsReduction of penalty equal to 25% – clandestine removal - appellant is not disputing the fact that there is clandestine removal – contention of assessee is that benefit of provisions of sub Section 1A and two provisos of sub-section (2) of Section 11A of the Central Excise Act, was not given to the appellant at the time of issuance of show cause notice – Held that:- Once the option is made known to the person by explicitly stating in the notice and the person still does not take advantage of the scheme, it would be entirely to his own peril. But if the option is explicitly not stated in the notice with proper quantification of particular amount of duty and interest, the failure on the part of person to pay duty, interest and penalty amount equivalent to 25% of duty, within 30 days of the notice, under Section 11A of the Central Excise Act, 1944/Section 28 of Customs Act, 1962, it cannot be held against the person and he shall get option of the said beneficiary scheme even on payment within 30 days of subsequent communication, with proper quantification and particular amount of duty and interest - benefit of provisions of sub-Section (1A) and two provisos of sub-section (2) of Section 11A of the Central Excise Act, 1944 to extended to the assessee – in favor of assessee
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