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TMI Blog2018 (10) TMI 6X X X X Extracts X X X X X X X X Extracts X X X X ..... it also provides that if the said duty amount is paid within 30 days from the date of communication of the order of the Central Excise officer determining such duty, the amount of penalty liable to be paid shall be only 25% of the duty so determined. The appellant is entitled to the payment of reduced amount of penalty - appeal allowed. - Ex. Appeal No.51592 of 2018-SM - A/52983/2018-SM[BR] - ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 8377; 99,642/- alongwith penalty of equal amount under Section 11AC. The benefit consequent to the above order of the Tribunal was claimed by the appellant before the lower authorities by way of filing the refund claim. The appellant had originally paid the entire disputed amount at the time of audit, even before the issue of show cause notice. The lower authorities granted the refund of the exces ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of the officer determining such duty, the amount of penalty liable to be paid shall be only 25% of the duty so determined. Ld. Advocate further submitted that in the case of the appellant, the duty was redetermined at the level of the appellate Tribunal and reduced. Since the duty demand has already been paid by the appellant, even before the issue of show cause notice, he claimed that the appella ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the accounts, well before the issue of show cause notice. The only question to be decided is whether under the circumstances, the appellant will be entitled to the benefit of payment of penalty equal to 25% of the duty so finally determined by the Tribunal. 8. Section 11AC provides for mandatory penalty equal to the duty determined as payable, in terms of the proviso to Section 11A. But it als ..... X X X X Extracts X X X X X X X X Extracts X X X X
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