2017 (2) TMI 1327 - HC - Central Excise

Reduction of Quantum of penalty - Held that - This is a pure discretionary exercise of jurisdiction of Tribunal in the matter of quantum of penalty which is not against any law and hence does not give rise to any substantial question of law - application dismissed.

Summary

The High Court of Allahabad dismissed the application as the Tribunal had reduced the penalty amount to Rs. 50,000 after examining the facts and circumstances of the case. The Court held that this discretionary decision did not give rise to any substantial question of law. The judgment referenced a previous case where a similar issue was addressed.