https://www.taxtmi.com/caselaws?id=126222 The Revenue's appeal against the Commissioner (Appeals) decision to reduce the penalty to 25% of the duty amount under Section 11AC of the Central Excise Act, 1944 was rejected. The Tribunal upheld the reduction based on the precedent that if duty was paid before the show cause notice and the original adjudicating authority did not explain the provisions of Section 11AC in the order, a 25% penalty payment at the appellate stage is permissible. The Tribunal emphasized the mandatory nature of the penalty under Section 11AC but considered the specific circumstances in this case, leading to the rejection of the Revenue's appeal on 29-5-2009. en-us Fri, 29 May 2009 00:00:00 +0530 Sat, 03 Nov 2012 14:27:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=126222 The Revenue's appeal against the Commissioner (Appeals) decision to reduce the penalty to 25% of the duty amount under Section 11AC of the Central Excise Act, 1944 was rejected. The Tribunal upheld the reduction based on the precedent that if duty was paid before the show cause notice and the original adjudicating authority did not explain the provisions of Section 11AC in the order, a 25% penalty payment at the appellate stage is permissible. The Tribunal emphasized the mandatory nature of the penalty under Section 11AC but considered the specific circumstances in this case, leading to the rejection of the Revenue's appeal on 29-5-2009. Case-Laws Central Excise Fri, 29 May 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=126222