https://www.taxtmi.com/caselaws?id=236247 Where the adjudicating authority did not grant the assessee the statutory option under Section 11AC to pay duty, interest and reduced penalty within the prescribed period, the Tribunal's approach in following the settled judicial line was upheld. The review court found no error apparent on the face of the record and no new substantial question of law to justify reopening the appeal. The Revenue's challenge therefore failed, and no ground for review was made out. en-us Thu, 24 Jan 2013 00:00:00 +0530 Mon, 06 Jan 2014 12:57:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=236247 Where the adjudicating authority did not grant the assessee the statutory option under Section 11AC to pay duty, interest and reduced penalty within the prescribed period, the Tribunal's approach in following the settled judicial line was upheld. The review court found no error apparent on the face of the record and no new substantial question of law to justify reopening the appeal. The Revenue's challenge therefore failed, and no ground for review was made out. Case-Laws Central Excise Thu, 24 Jan 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=236247