https://www.taxtmi.com/caselaws?id=220762 The Tribunal remanded the case back to the adjudicating authority to verify if the appellant paid all outstanding dues within 30 days from the corrigendum date. If confirmed, the appellant would be entitled to the 25% reduced penalty under Section 11AC of the Central Excise Act, 1944. The Tribunal emphasized the importance of considering the corrigendum date for calculating the 30-day period and stressed the need for a fair hearing for the appellant, setting aside the initial order by the Commissioner (Appeals) for further consideration. en-us Wed, 05 Dec 2012 00:00:00 +0530 Fri, 08 Feb 2013 06:22:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=220762 The Tribunal remanded the case back to the adjudicating authority to verify if the appellant paid all outstanding dues within 30 days from the corrigendum date. If confirmed, the appellant would be entitled to the 25% reduced penalty under Section 11AC of the Central Excise Act, 1944. The Tribunal emphasized the importance of considering the corrigendum date for calculating the 30-day period and stressed the need for a fair hearing for the appellant, setting aside the initial order by the Commissioner (Appeals) for further consideration. Case-Laws Central Excise Wed, 05 Dec 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=220762