TMI Blog2015 (4) TMI 457X X X X Extracts X X X X X X X X Extracts X X X X ..... le examining the issue of excess payment of duty, the adjudicating authority should also extend the option to the Appellant for payment of 25% of the penalty as prescribed under section 11AC of Central Excise Act, 1944 on fulfillment of conditions prescribed thereunder. The Ld.Commissioner(Appeals) s order to this extent is modified and the matter remanded to the adjudicating authority for decidin ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ehicle certain discrepancies were noticed. Consequently, the officers also carried out physical stock taking of the goods lying inside the factory premises. The officers found unaccounted excess quantity of finished goods lying inside the factory. Consequently, on completion of investigation, a show cause notice was issued proposing confiscation and also recovery of duty against the goods cleared ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... o press the validity of confiscation. He has confined his argument only to the aspect of penalty imposed under Section 11AC of Central Excise Act, 1944 read with Rule 25 of Central Excise Rules. He has submitted that the Ld.Commissioner(Appeals) has failed to take cognizance of their submission that even though the penalty had been imposed under Section 11AC, however, no option was given to them a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to their eligibility to pay 25% of the total penalty amount imposed under section 11AC of Central Excise Act, 1944, an option not extended to them even though specifically laid down under the said provision in the order of the adjudicating authority and also not considered by the Ld.Commissioner(Appeals). I find force in the argument of the Ld.Consultant in view of judgement of the Hon ble Gujarat ..... X X X X Extracts X X X X X X X X Extracts X X X X
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