https://www.taxtmi.com/caselaws?id=204083 The order was rectified to include the statutory option for the assessee to pay duty, interest and 25% of the duty as penalty within 30 days, so as to avoid penalty equal to the duty under Section 11AC of the Central Excise Act, 1944. The Tribunal noted that neither lower authority had granted this option, and that the Tribunal and Gujarat High Court had recognised the power to extend it; the earlier order was therefore amended to add the requested paragraph. en-us Fri, 07 Jan 2011 00:00:00 +0530 Sat, 25 Jun 2011 12:43:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=204083 The order was rectified to include the statutory option for the assessee to pay duty, interest and 25% of the duty as penalty within 30 days, so as to avoid penalty equal to the duty under Section 11AC of the Central Excise Act, 1944. The Tribunal noted that neither lower authority had granted this option, and that the Tribunal and Gujarat High Court had recognised the power to extend it; the earlier order was therefore amended to add the requested paragraph. Case-Laws Central Excise Fri, 07 Jan 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=204083