Whether penalty U/s. 11AC of Central Excise Act is mandatory

Whether penalty U/s. 11AC of Central Excise Act is mandatory and equal to the duty demanded or the authority has discretion to impose lesser penalty?

We do not find that on all the four counts, demand was raised on the ground of clearance of goods with intent to evade payment of duty. Demand relating to third count and relating to samples was clearly demand on account of legal issues so it cannot be held that there was intention to evade payment of duty. So penalty in resp

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