https://www.taxtmi.com/caselaws?id=175055 The Tribunal held that the Adjudicating Authority's failure to offer the option to pay 25% of the penalty rendered the original order invalid. It directed a remand for compliance with the law, allowing the deposit within an extended period. The Commissioner (Appeals) correctly reduced the penalty to 25% if paid within 30 days, in line with legal requirements. The Tribunal upheld this decision, emphasizing adherence to Circular guidelines for penalty imposition. The Adjudicating Authority was directed to confirm the interest rate in line with prevailing rates. The appeal was dismissed, affirming the duty demand and penalty reduction. en-us Thu, 23 Dec 2010 00:00:00 +0530 Thu, 06 Apr 2017 10:07:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=175055 The Tribunal held that the Adjudicating Authority's failure to offer the option to pay 25% of the penalty rendered the original order invalid. It directed a remand for compliance with the law, allowing the deposit within an extended period. The Commissioner (Appeals) correctly reduced the penalty to 25% if paid within 30 days, in line with legal requirements. The Tribunal upheld this decision, emphasizing adherence to Circular guidelines for penalty imposition. The Adjudicating Authority was directed to confirm the interest rate in line with prevailing rates. The appeal was dismissed, affirming the duty demand and penalty reduction. Case-Laws Central Excise Thu, 23 Dec 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=175055