In case a notice is adjudicated under Section 51B and order issued confirming tax demand and penalty, does the noticee have any option to pay reduced penalty?

In case a notice is adjudicated under Section 51B and order issued confirming tax demand and penalty, does the noticee have any option to pay reduced penalty?
Question 8
Bill
Demands and Recovery
FAQ on GST dated 21.9.2016 based on Draft Model GST
Q 8. In case a notice is adjudicated under Section 51B and order issued confirming tax demand and penalty, does the noticee have any option to pay reduced penalty?
Ans. Yes. He needs to pay tax/interest and 50% of penalty within 30 da

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