2016 (4) TMI 930 - SCH - Central Excise

Penalty under Section 11AC - High Court held that Tribunal has committed an error of having made available the option of reduced penalty. This is contrary to the spirit of law on the subject reported in 2014 (9) TMI 291 - GUJARAT HIGH COURT - No merit is found in this petition to Apex Court - Apex Court dismissed the appellant s appeal