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2010 (10) TMI 382 - CESTAT, NEW DELHIQuantum of penalty u/s 112 - Contention of the Revenue is that the minimum penalty should be Rs. 5,000/ - as per the provisions of Section 112 - The lower appellate authority held that under Section 112, the upper limit of penalty has been specific but no minimum penalty has been prescribed under that section - As per the decision of tribunal CCE, Kanpur v. Ajay Jain (2008 -TMI - 33637 - CESTAT NEW DELHI) wherein this Tribunal while confirming the penalty under Rule 26 of the Central Excise Rules, 2002 on the identical worded provisions held that there is no description of the minimum penalty to be imposed. - Held that: there is no minimum penalty prescribed in the section hence it is the discretion of the adjudicating authority to impose minimum penalty - The appeals filed by the Revenue are rejected.
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