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2007 (8) TMI 252 - HC - Central ExciseComm(A) converted penalty u/s. 11AC into penalty u/r 173Q & reduce it to an amount lesser than 100% or 25% of duty evaded – Jt. Comm. in his OIO and Comm(A) in his order have recorded a finding indicating existence of circumstances as required by Section 11AC - once conditions required by Section 11AC are satisfied, the section doesn’t leave any discretion with the authorities to impose lesser penalty than 100% duty short levied/short paid – Order of comm.(A) is liable to set aside
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