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2013 (10) TMI 168 - HC - Central ExcisePenalty under Rule 173Q - whether wrong mentioning of provisions for invoking penalty would render the order illegal – Held that:- The law is well settled that if there are various sources of power to impose penalty, merely mentioning a wrong section will not make the order invalid - In case the power to levy penalty can be legitimately connected with the proper source then the authority will have the power to levy penalty. Whether the Tribunal was legally right in vacating the penalty imposed upon the Managing Director – Held that:- When a person was repeatedly guilty of an offence, in the case of second offence he cannot be treated so leniently that no penalty was imposed upon him - It was urged that there can be no reference on the question of imposition of penalty and only an appeal could be filed - We are not in agreement with this view - this is a fit case where the Appellate Tribunal should be directed to refer the questions of law raised in the application for decision.
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