2015 (10) TMI 1176

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..... and imposition of redemption fine. It is also noted that the Hon’ble Gujarat High Court in various decision held that assessee should be given option to pay the reduced penalty under the said provision if, the Adjudication Authority had not given such option. - Appeal disposed of. - Appeal No : E/1861/2010, (Application No : E/CO/17/2011) - Order No. A/10693 / 2015 - Dated:- 25-5-2015 - Mr. P. .....

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..... order, the Commissioner (Appeals) set-aside the confiscation and imposition of redemption fine and the penalty on the partner of the respondent. It has also given the option to pay reduced penalty under Section 114 A of the Customs Act, and Section 11 AC of the Central Excise Act, 1944. 3. The Learned Authorised Representative reiterates the grounds of appeal. He submits that the penalty on the .....

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