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2011 (11) TMI 227 - CESTAT, MUMBAIPower of Commissioner (Appeals) to reduce the penalty imposed u/s 11AC of the Central Excise Act – Held that:- Penalty u/s 11AC is mandatory penalty which is equal to Central Excise duty involved in the case. Thus, Commissioner (Appeals) has no powers to reduce such penalty imposed. See Union of India Vs. Rajasthan Spinning & Weaving Mills (2009 - TMI - 33419 - Supreme Court Of India) - Decided in favor of Revenue.
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