2018 (8) TMI 1579

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.... Beevi C.S., Member (Judicial) Shri R. Balagopal, Consultant for the Appellant Shri B. Balamurugan, AC (AR) for the Respondent ORDER The above applications for restoration of appeal have been filed by the appellant against the order passed by the Tribunal dated 29.10.2017, dismissing the appeals for non-prosecution. 2. On behalf of the appellant, the learned Consultant, Shri R. Bala....

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....e Tribunal. R.O.A. applications are allowed. 5. Both sides were heard on merits also. 6. On behalf of the appellant, the learned Consultant submitted that the authorities below have not granted the appellants the benefit of cum duty, as also that they were not given the benefit of reduced penalty, as provided in the proviso to Section 11AC of the Central Excise Act, 1944. He, therefore, plea....

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....lty. It is submitted by him that the appellant had cleared the paints in the name of primer and, therefore, are guilty of violation of provisions of the Central Excise Act, 1944, and the penalties imposed are legal and proper. It is also submitted by him that the Managing Director had full knowledge about such clandestine removal. 8. Heard both sides. 9. The main grievance put forward by the....

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....n 11AC. The Hon'ble High Court of Madras in the case of A.P. Steels Vs. C.C.E. Tiruchirapalli, 2017 (355) E.L.T. 6 (Mad.), has observed that the option to pay reduced penalty has to be expressly stated in the Order passed by the officers concerned. On perusal of the impugned order as well as the order passed by the Adjudicating Authority, I find that the appellant has not been informed that he has....