Reduced penalty under Section 11AC applies only when duty, interest and penalty are paid within the prescribed period at adjudication. The reduced penalty under the Central Excise provisos is available only if the assessee pays the determined duty, interest and reduced penalty within 30 days of communication of the adjudicating authority's order; if duty or penalty is increased on appeal, the assessee may avail the reduced penalty only by paying the differential amount within 30 days of the appellate order.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Reduced penalty under Section 11AC applies only when duty, interest and penalty are paid within the prescribed period at adjudication.
The reduced penalty under the Central Excise provisos is available only if the assessee pays the determined duty, interest and reduced penalty within 30 days of communication of the adjudicating authority's order; if duty or penalty is increased on appeal, the assessee may avail the reduced penalty only by paying the differential amount within 30 days of the appellate order.
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