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2003 (8) TMI 432 - CESTAT, NEW DELHIExtract: .......son concerned is liable to penalty. rdquo The Adjudicating Authority has imposed a penalty of Rs. 1 lakhs each in appeal No. E/1221 and 1222/2002 which we uphold. In appeal No. E/1223/2002 the penalty imposed under Rule 173Q is Rs. 5 lakhs which is on the higher side. We reduce the same to Rs. 1 lakh. All the appeals are disposed of in these terms.
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