Assessee can avail Benefit of reduced penalty at appellate stage also

HIGH COURT OF GUJARAT Commissioner of Central Excise & Customs, Surat-I versus Rita Dyeing & Printing Mills (P.) Ltd. TAX APPEAL NO. 1217 OF 2011 AUGUST 6, 2012 JUDGMENT N.V. Anjaria, J. The Department has filed the present appeal under section 32G of the Central Excise Act, 1944 questioning the order dated 18.02.2011 of the Custom, Excise and Service Tax Appellate Tribunal, West Zonal Branch, Ahmedabad in Appeals No. E/813/2008 and E/842 to 848/2008, wherein the present respondent was one of the appellants. 1.1 While admitting the appeal, this Court formulated the fol...