https://www.taxtmi.com/caselaws?id=311098 The HC allowed the petition challenging an adjudication order under the Central Excise Act, 1944. The adjudicating authority failed to quantify statutory interest payable under Section 11B and did not provide the option to pay reduced penalty as mandated by the first proviso to Section 11AC. This violated the Central Board of Excise Customs circular dated 22.5.2008 and contradicted established precedent. The HC held the order defective and remitted the matter to the adjudicating authority with directions to quantify interest and provide penalty reduction options to the petitioner. en-us Wed, 04 Jul 2018 00:00:00 +0530 Thu, 07 Dec 2023 18:49:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=311098 The HC allowed the petition challenging an adjudication order under the Central Excise Act, 1944. The adjudicating authority failed to quantify statutory interest payable under Section 11B and did not provide the option to pay reduced penalty as mandated by the first proviso to Section 11AC. This violated the Central Board of Excise Customs circular dated 22.5.2008 and contradicted established precedent. The HC held the order defective and remitted the matter to the adjudicating authority with directions to quantify interest and provide penalty reduction options to the petitioner. Case-Laws Central Excise Wed, 04 Jul 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=311098