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    <description>The appeal was dismissed as the benefit of a 25% reduction in penalty under Section 11AC could not be granted at the appellate stage, following the precedent set by the Jurisdictional High Court of Bombay. The Member (Judicial) upheld the impugned order, emphasizing that the option for reduction must be provided in the adjudication order itself and cannot be extended to the appellant at a later stage.</description>
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      <description>The appeal was dismissed as the benefit of a 25% reduction in penalty under Section 11AC could not be granted at the appellate stage, following the precedent set by the Jurisdictional High Court of Bombay. The Member (Judicial) upheld the impugned order, emphasizing that the option for reduction must be provided in the adjudication order itself and cannot be extended to the appellant at a later stage.</description>
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