https://www.taxtmi.com/caselaws?id=221515 A post-disposal request for reduced penalty under the proviso to Section 11AC of the Central Excise Act, 1944 was declined because the assessee had not raised that claim before the adjudicating authority, appellate authority, Tribunal, or in the tax appeal. The earlier appeal had been decided only on limitation, no substantial question of law on the reduced-penalty issue had been framed, and the restricted scope of Section 35G did not permit granting fresh relief in an application. The claim was also treated as debatable rather than a clerical correction or accidental omission, so the benefit of paying 25% of the penalty was not available in this application. en-us Fri, 14 Sep 2012 00:00:00 +0530 Fri, 15 Mar 2013 10:09:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=221515 A post-disposal request for reduced penalty under the proviso to Section 11AC of the Central Excise Act, 1944 was declined because the assessee had not raised that claim before the adjudicating authority, appellate authority, Tribunal, or in the tax appeal. The earlier appeal had been decided only on limitation, no substantial question of law on the reduced-penalty issue had been framed, and the restricted scope of Section 35G did not permit granting fresh relief in an application. The claim was also treated as debatable rather than a clerical correction or accidental omission, so the benefit of paying 25% of the penalty was not available in this application. Case-Laws Central Excise Fri, 14 Sep 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=221515