2010 (7) TMI 1135 - AT - Central Excise

Summary

The appellant challenged 100% penalty under Section 11AC of the Central Excise Act, 1944. The appellant was not given the option to pay 25% penalty as per the proviso of Section 11AC. The appellant is now allowed to pay 25% of the duty within 30 days, or face 100% penalty. The appeal is partly allowed with consequential relief.