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2017 (9) TMI 1426 - AT - Central ExciseBenefit of reduced penalty u/s 11 AC of the CEA, 1944 - duty demand paid within 30 days of the date of order-in-original and the interest and 25% of penalty was paid thereafter within 10 days - Held that: - the adjudicating authority has to mention in the order that such an option is available to the appellant to pay reduced penalty of 25% if the duty demand, interest and reduced penalty is paid within 30 days of communication of the adjudication order - the impugned order can be modified to the extent of reducing the penalty to 25% without disturbing the demand of duty or interest - appeal allowed in part.
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