2011 (2) TMI 388

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....Respondent. [Order]. -  Per Court : Heard learned counsel for the parties. 2. This Appeal filed by the revenue, raises the following question of law. "Whether the adjudicating authorities have any discretion of imposing lesser penalty or to reduce penalty under Section 11-AC than the amount of duty determined under Section 11-A of the Central Excise Act, 1944?" 3. We ....

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....used all the three orders, so also the show cause notice and we find that there is sufficient material on record to sustain the findings of fact on this issue and in any case, these findings cannot be termed as perverse. Thus we do not see any reason to interfere with the same. 6. The first proviso to Section 11-AC provides that where duty as determined under sub-section (2) of Section 11-....

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.... Section 11-AC. In other words, she submitted that in view of the admitted fact that the respondent-assessee did not pay the penalty within the time stipulated in the second proviso, the adjudicating authorities had no discreation of imposing lesser penalty or to reduce the penalty under Section 11-AC than the amount of duty determined under Section 11-A of the Central Excise Act, 1944. It is thus....