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TMI Blog2017 (5) TMI 602X X X X Extracts X X X X X X X X Extracts X X X X ..... y must give the option contained in first and second proviso to Section 11AC in order-in-original - appellant should be given one opportunity for exercising option of 25% penalty. Matter remanded to the adjudicating authority - appeal allowed by way of remand. - E/630/07-MUM, E/CO/253/07-MUM - A/87020-87021/17/EB - Dated:- 24-4-2017 - Mr Ramesh Nair, Member (Judicial) And Mr. Raju, Member (Technical) Shri. Abhay Prabhakar Kolte, Advocate for the Appellants Shri. Ajay Kumar, Joint Commissioner(A.R.) for the Respondent ORDER Per Ramesh Nair The appellant filed this appeal against Order-in-Original passed by the Commissioner of Central Excise, Auragabad only for setting aside the penalty imposed under Section 11 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... under Section 11AC was not imposable. He alternatively submits that the adjudicating authority while confirming the demand has not given the option of payment of 25% penalty. In this regard he placed reliance on the following judgments: (a) Commissioner of Central Excise-I Versus Gaurav Ercantiles Ltd. 2005 (190) E.L.T. 11 (Bom.)] (b) Commr of C. Ex. Cus., surat-I Vs. Krishnaram Dying finishing Works[2013 (298) ELT 376(Guj)] 4. On the other hand, Shri. Ajay Kumar, Ld. Joint Commissioner(A.R.) appearing on behalf of the Revenue reiterates the findings of the impugned order. He further submits that period involved in the present case is March, 2003 to April, 2005. The show cause notice dated 30-5-2007 was issued invoking ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e Hon ble Supreme Court in case of Commissioner of C. Ex. Customs Versus R.A. Shaikh Paper Mills P. Ltd. 2016 (335) E.L.T. 203 (S.C.) upheld the judgment of the Hon ble Gujarat High Court where in Hon ble High court had allowed the benefit of reduced penalty of 25%. On this issue the Board Circular dated 22-5-2008 was issued wherein it was clarified in para 3 which is reproduced below: 3. In view of the points as discussed above, Board has decided that in all the 3. cases, wherein penalty under Section 11AC of the Act is imposed, the provisions contained in first and second proviso to Section 11AC should be mandatorily mentioned in the Order-in-Original itself by the adjudicating authority. As per the above board circular the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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