2011 (2) TMI 1063

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..... it of provisions of Section 11AC of the Central Excise Act, 1944 extented and direct the assessee to pay 25% of the amount of duty as penalty within 30 days of the receipt of this order, failing which the appellants will be required to pay the entire amount duty as penalty. - E/26/10 - - - Dated:- 18-2-2011 - Mr. M.V. Ravindran, Mr. P.R. Chandrasekharan, JJ. Appearance: Shri A.V. Naik, .....

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..... of the Central Excise Act, 1944, but has only reproduced the provisions of Section 11AC; without indicating in the order that, 25% of the amount of duty can be paid as penalty if it is paid within 30 days. There is no specific order of the adjudicating authority to deposit 25% of the amount of the penalty under Section 11AC of Central Excise Act, 1944. At this stage, we find that the judgment of .....

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