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2018 (9) TMI 1353 - AT - Central ExciseEnhancement of quantum of reduced penalty - Held that - The same impugned order was also appealed against by the respondent in M/S SPACECHEM ENTERPRISES VERSUS COMMISSIONER OF CENTRAL EXCISE & S.T., GHAZIABAD 2018 (9) TMI 1194 - CESTAT ALLAHABAD , where their appeal stands allowed by setting aside the demand as also penalty of 25%, and the impugned order stand set aside - Revenue s appeal for enhancement of penalty has become infructuous - appeal dismissed - decided against Revenue.
The Appellate Tribunal CESTAT ALLAHABAD rejected Revenue's appeal for enhancement of penalty to 100% as the impugned order was set aside in the respondent's appeal.
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