https://www.taxtmi.com/caselaws?id=153751 Reduced penalty under the first proviso to Section 11AC of the Central Excise Act is governed by its own conditions and does not depend on the pre-deposit regime under Section 35F. The 25% penalty option applies where duty, interest and reduced penalty are paid within thirty days of communication of the order determining duty, and the appellate order is relevant only to the extent the provisos specifically permit. Where the statutory option was not properly afforded at adjudication, appellate relief may be sustained consistently with Section 11AC. The commentary treats these provisions as operating in different fields and explains that the reduced-penalty benefit is not linked to pre-deposit requirements. en-us Thu, 16 Jul 2009 00:00:00 +0530 Fri, 23 Jun 2017 10:42:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=153751 Reduced penalty under the first proviso to Section 11AC of the Central Excise Act is governed by its own conditions and does not depend on the pre-deposit regime under Section 35F. The 25% penalty option applies where duty, interest and reduced penalty are paid within thirty days of communication of the order determining duty, and the appellate order is relevant only to the extent the provisos specifically permit. Where the statutory option was not properly afforded at adjudication, appellate relief may be sustained consistently with Section 11AC. The commentary treats these provisions as operating in different fields and explains that the reduced-penalty benefit is not linked to pre-deposit requirements. Case-Laws Central Excise Thu, 16 Jul 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=153751