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2013 (11) TMI 984 - AT - Central ExciseBenefit of reduced Penalty under the Proviso to Section 11AC of Central excise Act – Held that:- There was no option in the orders-in-original given to the assessee to pay lower penalty in terms of proviso to Section 11AC of the act – Following K.P. Pouches (P) Ltd. vs. Union of India [2008 (1) TMI 296 - HIGH COURT OF DELHI] and CCE, Rohtak vs. J.R. Fabrics (P) Ltd. [2009 (4) TMI 72 - PUNJAB AND HARYANA HIGH COURT] - where the entire amount of duty alongwith interest, if any, payable, had been paid before the issue of show cause notice and still in the order-in-original passed by the Adjudicating Authority, no option had been given to the assessee to avail of the option of lower penalty equal to 25% of the duty demand by paying the same within 30 days of communication of the order, the benefit of lower penalty under proviso to Section 11AC cannot be denied - the appellant cannot be denied the benefit of reduced penalty in terms of proviso to Section 11AC - the penalty under Section 11AC on the appellants is reduced to 25% of the duty demand confirmed – Decided in favour of Assessee.
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