Home Case Index All Cases Central Excise Central Excise + SC Central Excise - 2011 (4) TMI SC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2011 (4) TMI 530 - SC - Central ExciseQuantification of penalty - Tribunal held that in the present case Rule 96-ZQ is applicable but the only difference is that while the Commissioner imposed penalty of an amount equivalent to duty, which is 100 per cent, the Tribunal although held that it was a case of Rule 96-ZQ of the Central Excise Rules, 1944, and was a case of penalty and exercised its discretion in scaling down the quantum of penalty to Rs. 1 lac only - In the case of Union of India and Others v. Dharamendra Textile Processors and Others - (2008 (9) TMI 52 - SUPREME COURT) wherein it was held that though the application of Section 11-AC would depend upon the existence or otherwise of the conditions expressly stated in the section, but once the section is applicable in a case, the Authority concerned would have no discretion- in quantifying the amount and penalty must be imposed equal to the duty determined under sub-section (2) of Section 11A. Here is a case where Rule 96-ZQ is directly applicable and, therefore, the three-Judges Bench squarely covers this case - Appeals are allowed
|