2010 (2) TMI 1153

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Full Text of the Document

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....e 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 of discretion available for reduction of penalt....