https://www.taxtmi.com/caselaws?id=342864 The Tribunal remanded the case to the adjudicating authority to offer the appellant the option of reduced penalty in compliance with the Board Circular. The judgment emphasized the significance of disclosing facts to the department and the procedural obligations for penalty imposition under Section 11AC. en-us Mon, 24 Apr 2017 00:00:00 +0530 Tue, 23 May 2017 10:06:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=342864 The Tribunal remanded the case to the adjudicating authority to offer the appellant the option of reduced penalty in compliance with the Board Circular. The judgment emphasized the significance of disclosing facts to the department and the procedural obligations for penalty imposition under Section 11AC. Case-Laws Central Excise Mon, 24 Apr 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=342864