2016 (6) TMI 613

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..... llate stage ? - Held that:- As the very same issue has been decided by the Jurisdictional High Court of Bombay in the case of Castrol India Ltd. (2012 (6) TMI 697 - BOMBAY HIGH COURT ) that the benefit of 25% as provided under Section 11AC cannot be extended at the appeal stage, irrespective of whether the option in explicit manner given by the adjudicating authority in the adjudication order or o .....

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..... ri D.H. Nadkarni, Ld. Counsel appearing on behalf of the appellant submits that in the present case the adjudicating authority has not given the option and as per Section 11AC of the Act, the Commissioner should have given the option to the appellant, which he failed to do so, therefore at the subsequent stage the option can be extended to the appellant. 4. On the other hand, Shri H.K. Dixit, Ld .....

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