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of <h1>Reduced Penalty u/s 11AC Available Only If Paid Within 30 Days of Order.</h1> The circular addresses whether the benefit of a reduced penalty under the provisos to Section 11AC of the Central Excise Act, 1944, is available at the appeal stage. It clarifies that the reduced penalty of 25% is applicable only if the duty, interest, and penalty are paid within 30 days of the adjudicating authority's order. If the penalty is increased at the appellate stage, the differential penalty amount must be paid within 30 days of the appellate order to avail the reduced penalty benefit. The circular concludes that the Commissioner (Appeals) did not adhere to the legal provisions.
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