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2010 (2) TMI 246 - ALLAHABAD HIGH COURTPenalty and redemption fine- the assessee filed appeal before the Commissioner (Appeals) Central Excise, Meerut-I. The Commissioner (Appeals) Central Excise, Meerut-I allowed the appeal in part and reduced the redemption fine to Rs.1,00,000/- and penalty to Rs. 50,000/-. Being aggrieved by the order of the Commissioner (Appeals) Central Excise, Meerut-I, the assessee filed second appeal before the Tribunal. The Tribunal by the impugned order allowed the appeal in part and reduced the redemption fine to Rs.50, 000/- and penalty at Rs.25,000/-. Being aggrieved by the order, the revenue filed the present appeal. Held that- We do not see any reason to interfere in the matter. The quantum of penalty is the discretion of the Tribunal. In the facts and circumstances, no substantial question of law arises from the order of the Tribunal. The appeal fails and is dismissed.
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