https://www.taxtmi.com/caselaws?id=346533 Section 11AC of the Central Excise Act provides for penalty equal to duty where the default is attended by the requisite mens rea, but its first proviso allows reduced penalty of 25% if duty and interest are paid within thirty days of communication of the order determining duty. Where the adjudication order is carried in appeal, the duty determination does not attain finality until appellate proceedings conclude, so the statutory thirty-day period is computed from the appellate order. On that reasoning, the appellate authority can extend the reduced-penalty option under the proviso. en-us Fri, 30 Jun 2017 00:00:00 +0530 Thu, 28 Dec 2017 18:18:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=346533 Section 11AC of the Central Excise Act provides for penalty equal to duty where the default is attended by the requisite mens rea, but its first proviso allows reduced penalty of 25% if duty and interest are paid within thirty days of communication of the order determining duty. Where the adjudication order is carried in appeal, the duty determination does not attain finality until appellate proceedings conclude, so the statutory thirty-day period is computed from the appellate order. On that reasoning, the appellate authority can extend the reduced-penalty option under the proviso. Case-Laws Central Excise Fri, 30 Jun 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=346533