2011 (7) TMI 469

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..... xcise Act, 1944 - Held that no option to pay 25% of the penalty, within a period of 30 days from the date of receipt of the order was extended by the lower authorities, in terms of provisos to Section 11AC, and the same can be extended to them now - Therefore option is given to the appellants to pay 25% of penalty along with duty and interest, within 30 days of passing of this order, in which ca .....

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..... lty under Section 11AC of the Central Excise Act, 1944. The Hon'ble Supreme Court in the case of Hon'ble Supreme Court in the case of Dharmendra Textiles Processors reported in 2008 (89) RLT 103 (Supreme Court-Larger Bench), has held that the authorities working under the Act has no discretion to reduce the penalty to be imposed under Section 11AC and once the Section 11AC is attracted, penalty to .....

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