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2015 (10) TMI 1917 - AT - Central ExciseRectification of mistake - error in determination of demand of duty - benefit of reduced penalty was not extended - Held that:- RTO verification was done only in respect of vehicle number GJ 12 X 9569, which was demonstrated from records that the said registration number was incorrect producing supporting documents like Form 45A, Tax Invoices, and other documents, like PUC Certificate, Insurance Certificate etc., and we find it so. Since the vehicle No. which were informed to the RTO are in doubt, in our view the confirmation of demand of ₹ 4,28,435/- also wrongly based upon only the report received from RTO. In view of this, we find that there is error apparent on record, accordingly after recording herein above mentioned findings, we set aside the demand of ₹ 4,28,435/- and consequent interest, penalties on such amount. Adjudicating Authority had not. extended the benefit of reduced penalty of 25% of the confirmed demand as per the provisions of Sec. 11AC of the Central Excise Act, 1944. Ld Counsel was correct in stating that Hon’ble High court of Gujarat in the case of C.C.E & C, Surat v. Bhagyoday Silk Industries - [2010 (2) TMI 971 - GUJARAT HIGH COURT] has laid down the law that the benefit of reduced penalty can be extended for the first time by the Tribunal. Respectfully following the judicial pronouncement of the Higher Court, we extend the benefit of reduced penalty of 25% on the confirmed amount of ₹ 12,43,869/- and direct the appellant to pay the said reduced penalty within 30 days of the receipt of this order. - Appeal disposed of.
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