2016 (6) TMI 613

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..... RDER This appeal is directed against Order-in-Appeal No. YDB/44/RGD/2011 dt. 21.1.2011 passed by Commissioner of Central Excise (Appeals) Mumbai-II whereby Ld. Commissioner (Appeals) upholding the Order-in-Original No. RGD/KPL/DC/45/2009 dt. 12.2.2010, rejected the appeal of the appellant. 2. The short issue involved in the present case is, whether the option of reduction of penalty to 25% under .....

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..... ideration of the submissions made by both the sides. I find that the very same issue has been decided by the Jurisdictional High Court of Bombay in the case of Castrol India Ltd. (supra) that the benefit of 25% as provided under Section 11AC cannot be extended at the appeal stage, irrespective of whether the option in explicit manner given by the adjudicating authority in the adjudication order or .....

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