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2010 (2) TMI 243 - HC - Central ExcisePenalty- The order passed by the Tribunal has confirmed the order passed by the Commissioner imposing interest and penalty against the firm M/s. LD Textile Industries Ltd. has also confirmed the imposition of penalty upon the three appellants. However, the penalty on the three appellants who are directors or managers of the firm M/s. L.D. Textile Industries Ltd., is modified from Rs.2 crores to Rs.20 lakhs, which is sought to be challenged in the present appeals mainly on the ground that the order passed by the Tribunal is not a speaking order and no reasons are recorded for modifying or reducing the penalty from Rs.2 crores to Rs.20 lakhs on the individual appellants. Held that- considering the doctrine of proportionality, though it cannot be strictly applied in such cases, one has to consider that it has to be commensurate with the nature of the offence or the wrong done and imposing the penalty of Rs.20 lakhs on an individual cannot be said to be erroneous. The appeals are dismissed
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