2011 (3) TMI 884

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..... orders, in which case penalty shall stand reduced to 25% - where such no option stands extended by the lower authorities, the same can be granted by the higher appellate forum - Appeal is disposed off
Hon ble Mrs. Archana Wadhwa, J. Appellant : Shri S.J. Vyas, Adv Respondent : Shri R.S. Srova, JDR Per: Mrs. Archana Wadhwa: As the appellants have already deposited an amount of Rs.3.50 lak .....

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..... ner (Appeals). Hence the present appeal. 4. Learned advocate appearing for the appellant is not disputing the confirmation of interest or the fact that the appellant is liable to 100% imposition of penalty under Section 11AC. However he submits that the lower authorities have not given any option to the appellant to deposit the entire dues along with 25% of penalty within a period of thirty days .....

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