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2011 (2) TMI 1221 - HC - Central ExciseWhether the equivalent amount of penalty imposed under Section 11AC of the Central Excise Act, 1944 could be modified or altered by Custom Excise and Service Tax Appellate Tribunal (CESTAT) without finding any fault on the quantum of demand duty confirmed by the adjoining authority – Held that:- penalty has been reduced from Rs.31,516/- to Rs.15,000/- which is impermissible, penalty also has to be the same amount, Appeal is partly allowed and disposed of. Impugned order reducing penalty from Rs.31,516/- to Rs.15,000/- is quashed and set aside. Respondent shall make payment of Rs.31,516/- towards penalty
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