https://www.taxtmi.com/caselaws?id=75344 The case involved the confirmation of duty demand under Section 11AC of the Central Excise Act, imposition of penalty equal to duty amount, and the validity of penalty decisions by different authorities. The Gujarat High Court directed a fresh decision on the penalty in line with the Supreme Court judgment, requiring a penalty of 100% of the duty amount under Section 11AC. The Tribunal upheld the Commissioner (Appeals) decision to enhance the penalty to the duty amount, emphasizing the necessity to provide the option to pay 25% of the duty for the order's validity. Failure to provide this option renders the order legally invalid. en-us Tue, 14 Jul 2009 00:00:00 +0530 Fri, 09 Apr 2010 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=75344 The case involved the confirmation of duty demand under Section 11AC of the Central Excise Act, imposition of penalty equal to duty amount, and the validity of penalty decisions by different authorities. The Gujarat High Court directed a fresh decision on the penalty in line with the Supreme Court judgment, requiring a penalty of 100% of the duty amount under Section 11AC. The Tribunal upheld the Commissioner (Appeals) decision to enhance the penalty to the duty amount, emphasizing the necessity to provide the option to pay 25% of the duty for the order's validity. Failure to provide this option renders the order legally invalid. Case-Laws Central Excise Tue, 14 Jul 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=75344