https://www.taxtmi.com/caselaws?id=208481 The High Court upheld the Tribunal's decision allowing the assessee to pay a reduced penalty within 30 days under Section 11 AC of the Central Excise Act, 1944. The Court found the Tribunal's intervention justified due to the initial lack of clarity in penalty imposition by the Assistant Commissioner. By aligning the orders with statutory provisions, the Tribunal corrected the penalty process errors. The Court emphasized procedural compliance and the assessee's right to avail reduced penalties within the stipulated timeframe, ultimately dismissing the appeal without raising substantial legal questions under the Act. en-us Mon, 09 Jan 2012 00:00:00 +0530 Fri, 31 Jul 2015 15:36:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=208481 The High Court upheld the Tribunal's decision allowing the assessee to pay a reduced penalty within 30 days under Section 11 AC of the Central Excise Act, 1944. The Court found the Tribunal's intervention justified due to the initial lack of clarity in penalty imposition by the Assistant Commissioner. By aligning the orders with statutory provisions, the Tribunal corrected the penalty process errors. The Court emphasized procedural compliance and the assessee's right to avail reduced penalties within the stipulated timeframe, ultimately dismissing the appeal without raising substantial legal questions under the Act. Case-Laws Central Excise Mon, 09 Jan 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=208481