2013 (5) TMI 600

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.... Wadhwa Revenue appeal is against that part of the order of Commissioner (Appeals) vide which, while confirming the duty of Rs. 50,145/-, he has reduced the penalty of Rs. 15,000/- on the ground that the said duty was paid by the appellant before issue of the show cause notice. 2. Revenue's prayer is for enhancement of the said penalty amount to the extent of 100% of the duty amount. 3. W....

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....at the appellant had deposited the entire duty alongwith penalty of Rs. 15,000/-. In terms of the proviso to Section 11AC, if an assessee deposit the entire dues alongwith 25% penalty within 30 days of the passing of the order the penalty is required to be reduced to 25%. Inasmuch as no option was given by the original adjudicating authority such an option can be extended by the appellate authorit....