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2008 (1) TMI 401 - HIGH COURT OF PUNJAB & HARYANA AT CHANDIGARHWhether the penalty under Section 11AC of Central Excise Act, 1944 read with Rule 173Q of erstwhile Central Excise Rules, 1944 is mandatory and equal to the duty demanded or the authority has discretion to impose lesser penalty? Held that:- Even if a minimum penalty is prescribed, the authority competent to impose the penalty will be justified in refusing to impose penalty, when there is a technical or venial breach of the provisions of the Act or where the breach flows from a bona fide belief that the offender is not liable to act in the manner prescribed by the statute. Moreover a perusal of the grounds of appeal in the present case would show that the Revenue has not at all challenged the finding of fact given by the Tribunal against the assessees. The question sought to be raised does not arise against the respondent/assessee in the facts and circumstances of the case. Thus, we find no infirmity in the orders of the Tribunal and therefore, the appeal is dismissed.
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