https://www.taxtmi.com/caselaws?id=335201 The tribunal upheld the Commissioner (Appeals) decision to allow the respondent to pay a reduced penalty of 25% due to the time-barred demand issue. The department's appeal against the reduced penalty order was dismissed as the Commissioner (Appeals) had the authority to grant the reduced penalty despite the department's argument that the option was forfeited by filing an appeal without opting for it initially. The tribunal found the Commissioner (Appeals) decision in line with previous judgments and no illegality, leading to the dismissal of the department's appeal. en-us Tue, 25 Oct 2016 00:00:00 +0530 Mon, 28 Nov 2016 12:07:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=335201 The tribunal upheld the Commissioner (Appeals) decision to allow the respondent to pay a reduced penalty of 25% due to the time-barred demand issue. The department's appeal against the reduced penalty order was dismissed as the Commissioner (Appeals) had the authority to grant the reduced penalty despite the department's argument that the option was forfeited by filing an appeal without opting for it initially. The tribunal found the Commissioner (Appeals) decision in line with previous judgments and no illegality, leading to the dismissal of the department's appeal. Case-Laws Central Excise Tue, 25 Oct 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=335201