2010 (2) TMI 1153

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..... being aggrieved by the reduction of penalty under Section 11AC of Central Excise Act 1944 has come in appeal with the stay application. Shri Baig submits that once there is a confirmation of duty on the satisfaction of the elements of Section 11AC of the Central Excise Act 1944, no scope of exercise of discretion available for reduction of penalty. According to him, Rule 25 of the Central Excis .....

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..... nd also taking shelter of law laid down by the Apex Court s two decisions. It is made clear that once the demand sustains for the presence of the elements for the Section 11A, there is no scope of exercise of discretion of reduction of penalty. However, without expressing any opinion at this stage, the matter is remanded to the ld. Adjudicating authority who shall grant fair opportunity of heari .....

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