2011 (8) TMI 361

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..... id - It is clear that the appellant is required to deposit interest due within 30 days from the date of this order - Failure to pay both interest and penalty to the extent of 25% of the duty demanded, would result in enhancement of penalty under Section 11AC to the extent of 100% of duty demanded. - E/S/583/2011 - - - Dated:- 18-8-2011 - Mr. B.S.V. Murthy, Hon ble Member (Technical) Writt .....

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..... owards penalty. 3. In view of the fact that this Tribunal has been taking a view that if no option has been given by the lower authorities, the Tribunal can give such option. Ld.SDR submits that he has no objection if an option is given as requested. 4. On going through the order, I find that both the lower authorities, while confirming demand with interest, have not indicated option avail .....

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