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2017 (3) TMI 1285 - HC - Central ExcisePenalty - section 11AC - Whether the appellant was entitled to the benefit of payment of only 25% of the penalty? - Held that: - The judgment comes to the appellant’s assistance only in respect of the second proviso but not the first proviso in view of the appellant not having complied with the conditions precedent of the first proviso, namely, the payment of the duty and interest determined under section 11A(2) and Section 11AB, respectively, within 30 days of the communication of the order of the adjudicating authority. The first Proviso not having been complied with, the appellant is not entitled to the benefit of the second Proviso. Thus, the appellant is not entitled to the benefit of the reduced duty - decided against appellant. Whether an assessee is liable to pay penalty only to the extent of the balance unpaid amount of the duty determined under section 11A(2) of the Act? - Held that: - the Legislature has dealt with cases of fraud, etc. differently from cases which do not involve fraud, collusion, etc. It is important, therefore, to bear in mind that the concession granted under the first proviso to section 11AC is to a person who has been guilty of fraud, collusion, etc - we are not inclined to take the view in favour of the assessee in a case under section 11AC for it involves an assessee who has been found guilty of fraud, collusion, etc - decided against assessee. Appeal dismissed - decided against assessee.
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