TMI Blog2017 (9) TMI 542X X X X Extracts X X X X X X X X Extracts X X X X ..... - since the adjudicating authority has not granted option of reduced penalty of 25%, the same can be extended at this stage, the option of reduced penalty of 25% is allowed subject to condition that appellant make dues of payment of duty, interest and 25% penalty within one month from date of this order - appeal allowed - decided partly in favor of appellant. - E/753, 754/10, application No. E/ORS-92476/17 - Final Order No. A/88957-88958/17/SMB M/88959/17/SMB - Dated:- 21-7-2017 - Mr. Ramesh Nair, Member (Judicial) Shri. S. Narayanan, Advocate for the Appellants Shri. N.N. Prabhudesai, Superintendent (A.R.) for the Respondent ORDER The only issue to be decided in these cases against the main appellant that whether the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Commissioner of Central Excise, Vs. G.P. Prestress Concrete Works [2015 (323) ELT 709 (Guj)] He further submits that vide Board Circular No. 208/07/2008-CX-6 dated. 22-5-2008 the board has clarified that adjudicating authority must give option of reduced penalty of 25% in the adjudication order. The said circular is binding on the adjudicating authority. He submits that in view of the various decisions being cited alongwith board circular appellant may be given option of reduced penalty of 25%. As regard the appeal of the Rajesh Chinta, Partner of the appellant s partnership firm, he submits that since penalty has been imposed on the partnership firm therefore separate penalty on the partner should not be imposed. 3. On the other han ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... first proviso to Section 11AC should be given in writing by the adjudicating authority, particularly following board circular No. 208/07/2008-CX-6 dated 22-5-2008. Following the ratio of the Hon'ble Apex court decision in case of R.A. Shaikh paper Mill Pvt Ltd(Supra) , I hold that since the adjudicating authority has not granted option of reduced penalty of 25%, the same can be extended at this stage, I therefore hold that option of reduced penalty of 25% is allowed subject to condition that appellant make dues of payment of duty, interest and 25% penalty within one month from date of this order. In case failure to comply with this deposit appellant shall not be entitle for reduction of 75% penalty, As regard the penalty imposed on the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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