2012 (4) TMI 509

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.... Per: Mr. M.V. Ravindaran; This appeal is filed by the Revenue against the order in appeal No. KS/284/Daman/2006 dated 29.08.2006. 2. Heard both sides and perused the record. 3. Revenue is in appeal against the order of Commissioner (Appeals) on the ground that Commissioner (Appeals) has imposed penalty of Rs. 15,000/- under Section 11AC of the Central Excise Act, 1944, while the duty h....

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....rity was under the first proviso to Section 11A of Central Excise Act, 1944. At the same time I agree with the learned counsel's submission that even if Section 11AC penalty is imposed, the benefit of payment of 25% of Central Excise duty which has been confirmed by the adjudicating authority, as provided under Section 11AC, should be extended to the appellant, as per the judgment of Hon'ble High ....