2010 (2) TMI 1153

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.....N. Panda : None present for the Respondent.  Ld. DR Shri Baig submits that Revenue being aggrieved by the reduction of penalty under Section 11AC of Central Excise Act 1944 has come in appeal with the stay application.  Shri Baig submits that once there is a confirmation of duty on the satisfaction of the elements of Section 11AC of the Central Excise Act 1944, no scope of exercise o....

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....d. Adjudicating Authority to make a fresh decision on the elements of penalty looking to provisions of Section 11A and also taking shelter of law laid down by the Apex Court's two decisions.  It is made clear that once the demand sustains for the presence of the elements for the Section 11A, there is no scope of exercise of discretion of reduction of penalty.  However, without expressing....