Benefit of reduced penalty under provisos to Section 11AC whether also available at appeal stage- reg.

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..... ssioners of Central Excise including LTU (All) Commissioners of Central Excise (All) Sir/Madam Sub.:- Benefit of reduced penalty under provisos to Section 11AC whether also available at appeal stage- reg. A case has been brought to the notice of the Board wherein a Commissioner (Appeals) had allowed the benefit of proviso to Section 11AC of the Central Excise Act, 1944 to pay penalty at the re .....

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..... he order passed by the Central Excise Officer. 3. From the above it is clear that in order to avail the benefit of 25% penalty, the duty, interest and penalty are required to be paid within 30 days of communication of the order passed by the adjudicating authority. Further, the reading of proviso (4) would also support this interpretation because the said proviso stipulate that wherever duty amou .....

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