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2017 (7) TMI 637 - AT - Central ExciseQuantum of penalty - case of Revenue is that since the reduced amount of penalty of 25% was not deposited within 30 days from the date of receipt of the adjudication order, the benefit of quantum of reduced penalty provided under Section 11AC ibid should not be available to the appellant and the appellant is required to pay the entire amount of penalty confirmed in the adjudication order - Held that: - there were various judicial pronouncements by this Tribunal as well as the Hon’ble High Courts, ruling that the deposit of the reduced amount of penalty of 25% should be given by the adjudicating authority in the order of adjudication - option for depositing the reduced quantum of penalty by the adjudicating authority has not been provided in the adjudication order. The law is well settled that in absence of the option given by the adjudicating authority to pay reduced amount of penalty of 25%, the same can be extended by the Tribunal at appellate stage - since the adjudicating authority had not given the option to the appellant No.1 to deposit the entire duty alongwith interest and 25% of penalty in the order dated 17.12.2008 and the appellant had suo moto deposited such amount at the time of filing the appeal before the Commissioner (Appeals), the benefit of the reduced amount of penalty as per the judgment dated 25.11.2014 of Hon’ble Apex Court can be extended at the appellate state. Appeal allowed - decided in favor of appellant.
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