https://www.taxtmi.com/caselaws?id=171221 The Gujarat High Court discussion concerns reduced penalty under the proviso to section 11AC of the Central Excise Act, 1944, where the assessee was to be given the option to pay 25% of the penalty within 30 days even though the duty amount was not re-determined in appeal. It notes that earlier decisions had already accepted extension of the proviso in appropriate cases and that the Department's circular required the adjudicating authority to mention the reduced-penalty option in the order-in-original. The article also records that, where duty had been paid and the communication on interest and reduced penalty was not made clear earlier, denial of the benefit would be unjust. 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 The Gujarat High Court discussion concerns reduced penalty under the proviso to section 11AC of the Central Excise Act, 1944, where the assessee was to be given the option to pay 25% of the penalty within 30 days even though the duty amount was not re-determined in appeal. It notes that earlier decisions had already accepted extension of the proviso in appropriate cases and that the Department's circular required the adjudicating authority to mention the reduced-penalty option in the order-in-original. The article also records that, where duty had been paid and the communication on interest and reduced penalty was not made clear earlier, denial of the benefit would be unjust. Case-Laws Central Excise Wed, 17 Feb 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=171221