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2012 (10) TMI 501 - HC - Central ExciseBenefit of the reduced penalty u/s 11AC - 30 days from the communication of the original order OR date of receipt of the order - Held that:- As decided in CCE&C v. Harish Silk Mills [2010 (2) TMI 494 - GUJARAT HIGH COURT] if duty amount with interest is not paid in time and even reduced penalty of 25% of duty amount is not paid in time and option is not given to respondent assessee, such option should be given to assessee and period of 30 days would commence from the date of giving such option. No illegality is committed by the Tribunal in giving option to the Assessee under the Proviso to section 11AC as the benefit of payment of reduced penalty can be availed by the assessee at the appellate stages also and it is not the import of the said provision that such benefit can be availed of only within 30 days from the communication of original order - in favour of assessee.
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