https://www.taxtmi.com/caselaws?id=186820 Where duty demand based on clandestine removal and penalty under Section 11AC are sustained, the assessee remains entitled to the statutory option to discharge reduced penalty within 30 days of communication of the order. The appellate forum noted that the lower authorities had not extended the proviso-based relief, and followed the settled Tribunal approach by granting that option. The assessee was therefore permitted to pay 25% of the penalty within 30 days, failing which the penalty would stand at 100%. en-us Fri, 18 Jun 2010 00:00:00 +0530 Sat, 01 Oct 2016 16:15:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=186820 Where duty demand based on clandestine removal and penalty under Section 11AC are sustained, the assessee remains entitled to the statutory option to discharge reduced penalty within 30 days of communication of the order. The appellate forum noted that the lower authorities had not extended the proviso-based relief, and followed the settled Tribunal approach by granting that option. The assessee was therefore permitted to pay 25% of the penalty within 30 days, failing which the penalty would stand at 100%. Case-Laws Customs Fri, 18 Jun 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=186820