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2016 (6) TMI 613 - CESTAT MUMBAI

2016 (6) TMI 613 - CESTAT MUMBAI - TMI - Reduction of penalty to 25% under Section 11AC - whether option of reducing penalty can be allowed after passing the adjudication order at the appellate stage ? - Held that:- As the very same issue has been decided by the Jurisdictional High Court of Bombay in the case of Castrol 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 opti .....

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o. 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 Section 11AC of the Act, can be allowed after passing the adjudication order at the appellate stage. 3. Shri D.H. Nadkarni, Ld. Counsel appearing on behalf .....

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