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2016 (6) TMI 613 - AT - Central ExciseReduction of penalty to 25% under Section 11AC - whether option of reducing penalty can be allowed after passing the adjudication order at the appellate stage ? - Held that:- As the very same issue has been decided by the Jurisdictional High Court of Bombay in the case of Castrol India Ltd. (2012 (6) TMI 697 - BOMBAY HIGH COURT ) that the benefit of 25% as provided under Section 11AC cannot be extended at the appeal stage, irrespective of whether the option in explicit manner given by the adjudicating authority in the adjudication order or otherwise. Following the ratio of the above judgment, I find that the impugned order does not suffer from any infirmity and the same is upheld
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