2016 (6) TMI 613

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..... ol India Ltd. (2012 (6) TMI 697 - BOMBAY HIGH COURT ) 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 otherwise. Following the ratio of the above judgment, I find that the impugned order does not suffer from any infirmity and the same .....

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..... on behalf of the appellant submits that in the present case the adjudicating authority has not given the option and as per Section 11AC of the Act, the Commissioner should have given the option to the appellant, which he failed to do so, therefore at the subsequent stage the option can be extended to the appellant. 4. On the other hand, Shri H.K. Dixit, Ld Assistant Commissioner (A.R.) appearin .....

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