https://www.taxtmi.com/caselaws?id=202516 Where duty, interest and the full penalty are paid within one month of communication of the adjudication order, the first and second provisos to section 11AC of the Central Excise Act limit the assessee's liability to 25% of the penalty. On that basis, the excess 75% penalty already paid was refundable, and once the refund had been sanctioned and disbursed it could not later be withdrawn on the ground taken in the impugned proceedings. The order treating the refund as inadmissible was therefore held unsustainable and set aside. en-us Thu, 17 Jun 2010 00:00:00 +0530 Thu, 27 Jan 2011 18:48:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=202516 Where duty, interest and the full penalty are paid within one month of communication of the adjudication order, the first and second provisos to section 11AC of the Central Excise Act limit the assessee's liability to 25% of the penalty. On that basis, the excess 75% penalty already paid was refundable, and once the refund had been sanctioned and disbursed it could not later be withdrawn on the ground taken in the impugned proceedings. The order treating the refund as inadmissible was therefore held unsustainable and set aside. Case-Laws Central Excise Thu, 17 Jun 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=202516