TMI Blog2017 (3) TMI 1122X X X X Extracts X X X X X X X X Extracts X X X X ..... rity under the Act should explicitly state the option available to the assessee u/s 11AC - The CBEC vide Circular dated 22.05.2008 has clarified that the Adjudicating Authority should specifically state in the order the option to pay reduced amount of penalty - option given by the Commissioner (Appeals) vide impugned dated 12.10.2009 for payment of reduced amount of penalty under Section 11AC ibid ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the other hand, Ld. Advocate appearing for the Respondent submits that as per Section 11AC of the Central Excise Act, 1944 the Adjudicating Authority has to give an option to pay 25% of reduced penalty within 30 days from the date of the communication of the order. It is his submission that the Adjudicating Authority has not given such option and the Commissioner (Appeals) for the first time, vid ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d. 2010 (259) ELT 53 (Guj.) Affirmation 2016 (335) ELT 203 (SC). e) Chandan Steel Ltd. vs CCE 2015, 2015 (316) ELT 573 (Guj.). f) CCE vs GP Prestress Concrete Works 2015 (323) ELT 709 (Guj.). g) Intex Technologies (India) Ltd. vs CCE 2014 (307) ELT 760 (Tri. Del). 4. I have heard the Ld. Counsel for both the sides and perused the records. 5. The period of dispute in this case is fro ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... High Court in the case of Santosh Textile Mills (supra) was dismissed by the Hon ble Supreme Court vide order dated 07.07.2015, reported in 2016 (334) ELT A-46 (S.C.). Further, the judgment of Gujarat High Court in the case of Shaikh Paper Mills (supra) was also challenged by the Revenue before Hon ble Supreme Court, which was dismissed vide order dated 18.04.2016 as reported in 2016 (335) ELT 20 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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