2011 (7) TMI 469

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..... ti, Advocate   Per : Mrs. Archana Wadhwa;   Being aggrieved with that part of impugned order of Commissioner (Appeal) vide which he has reduced the penalty from Rs. 8,39,262/- imposed under Section 11AC of the Central Excise Act, 1944, to Rs. 30,000/-, Revenue has filed the present appeal.   2. Learned advocate appearing for the respondents fairly agreed that confirmation of dema .....

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..... option to pay 25% of the penalty, within a period of 30 days from the date of receipt of the order was extended by the lower authorities, in terms of provisos to Section 11AC, and the same can be extended to them now, in the light of the Tribunal decision in the case of M/s. Swati Chemicals Industries & Others as reported in 2009 (94) RLT 684 (CESTAT). As such, by following the Tribunal decision .....

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