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2011 (2) TMI 1344 - GUJARAT HIGH COURTWhether penalty imposed under Rule 96ZQ(3) of erstwhile Central Excise Rules, 1944, can be reduced where a mandatory penalty equal to the duty is stipulated as per law? Held that:- The controversy involved in the present case is no longer res integra inasmuch as, the same stands concluded by the decision in the case of Union of India v. Dharamendra Textiles Processors and Others (2008 (9) TMI 52 - SUPREME COURT), holding the levy of penalty under Rules 96ZQ and 96ZO of the Rules is mandatory, and that the plea that Rules 96ZQ and 96ZO have a concept of discretion inbuilt cannot be sustained, thus the Tribunal was not justified in reducing the penalty to ₹ 5,000/-. Appeal allowed.
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