Observations of Delhi High Court regarding first proviso to section 11AC

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..... A reference has been received by the Board inviting its attention to the Delhi High Court judgment in the case of K.P. Pouches (P) Ltd . In para 27 of the order the High Court has opined that the adjudication authority should explicitly state the option available to the assessee under section 11AC of the Act in its adjudication order. The matter has been examined. The first and second proviso .....

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..... s an incentive given to the assessee that if he pays the duty amount along with interest, the penalty is reduced to 25% of the duty. This provision is beneficial to the Department as well as the assessee as rightly pointed out by Delhi High Court and therefore, the assessee should be made aware of the option available to him. 3. In view of the points as discussed above, Board has decided that i .....

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