2011 (8) TMI 388

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Full Text of the Document

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....the Commissioner (Appeals) wherein he has given the option of paying 25% of duty towards penalty imposed on the respondents under Section 11AC of Central Excise Act, 1944 within thirty days of the communication of the order. The grievance of the Revenue is that such an option would have been given only by the original adjudicating authority and further even if no option is given, respondent is req....