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    <title>2015 (10) TMI 1239 - CESTAT AHMEDABAD</title>
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    <description>Reduced penalty under Section 11AC was held available where the adjudication order had not expressly granted the statutory option, and the appellate forum could extend that benefit in line with settled law, subject to payment within one month of receipt of the order. Personal penalty on the Director under Rule 209A was sustained because the record showed clearances without Central Excise invoices and without duty payment, with those acts admitted to have been within his knowledge. The Director&#039;s penalty was upheld in principle, but the quantum was moderated on the facts.</description>
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    <pubDate>Thu, 25 Jun 2015 00:00:00 +0530</pubDate>
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      <title>2015 (10) TMI 1239 - CESTAT AHMEDABAD</title>
      <link>https://www.taxtmi.com/caselaws?id=265964</link>
      <description>Reduced penalty under Section 11AC was held available where the adjudication order had not expressly granted the statutory option, and the appellate forum could extend that benefit in line with settled law, subject to payment within one month of receipt of the order. Personal penalty on the Director under Rule 209A was sustained because the record showed clearances without Central Excise invoices and without duty payment, with those acts admitted to have been within his knowledge. The Director&#039;s penalty was upheld in principle, but the quantum was moderated on the facts.</description>
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      <pubDate>Thu, 25 Jun 2015 00:00:00 +0530</pubDate>
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