https://www.taxtmi.com/caselaws?id=171221 Reduced penalty under the proviso to section 11AC of the Central Excise Act may be available where the duty amount was not re-determined in appeal. Earlier decisions supported extending the option to pay 25% of the penalty within the prescribed period in appropriate circumstances. The adjudicating authority should expressly communicate this option in the order-in-original. Where duty has already been paid and the requirements for interest and reduced-penalty payment were not clearly communicated, denying the benefit would be unjust. The Tribunal's grant of the reduced-penalty option was consistent with the applicable view, and the Revenue's challenge failed. en-us Wed, 17 Feb 2010 00:00:00 +0530 Tue, 14 Jul 2015 11:22:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=171221 Reduced penalty under the proviso to section 11AC of the Central Excise Act may be available where the duty amount was not re-determined in appeal. Earlier decisions supported extending the option to pay 25% of the penalty within the prescribed period in appropriate circumstances. The adjudicating authority should expressly communicate this option in the order-in-original. Where duty has already been paid and the requirements for interest and reduced-penalty payment were not clearly communicated, denying the benefit would be unjust. The Tribunal's grant of the reduced-penalty option was consistent with the applicable view, and the Revenue's challenge failed. Case-Laws Central Excise Wed, 17 Feb 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=171221