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TMI Blog2018 (3) TMI 330X X X X Extracts X X X X X X X X Extracts X X X X ..... ant Shri K.P. Muralidharan, AC (AR) - For the Respondent ORDER The MA has been filed by Revenue for change of cause title from Commissioner of Service Tax, Chennai to "The Commissioner of GST & Central Excise, Chennai South Commissionerate" consequent upon the introduction of GST and the resultant change in the jurisdiction. 2. After hearing both sides, I allow the miscellaneous application fo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 04 read with Section 11AC of the Central Excise Act. On appeal, Commissioner (Appeals) vide the impugned order dt. 29.05.2017 inter alia held that for the period prior to April 2011, 100% penalty would be payable by the appellant and that for the period subsequent to April 2011 benefit of 50% of penalty is accorded. Hence this appeal. 4. Today, when the matter came up for hearing, on behalf of ap ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... not given the option of reduction of mandatory penalty of 25% imposed as factored into Section 11AC of the Act, in view of the ratio laid down by the Hon'ble Supreme Court in the case law cited by Ld. Advocate, that benefit can be taken suo motu so as long as the other conditionalities are satisfied. In this case appellant had already paid up the duty liability and interest well before issue of SC ..... X X X X Extracts X X X X X X X X Extracts X X X X
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