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2013 (6) TMI 61 - HC - Central ExciseLevy of penalty in erstwhile Rule 96ZQ of Central Excise Rules, 1944? - Compounded levy of duty - production capacity - held that:- Tribunal wrongly relied on the ratio of Beauty Dyers v. Union of India (2001 (12) TMI 94 - HIGH COURT OF JUDICATURE AT MADRAS) decided by the Madras High Court. The question whether the penalty can be levied and whether there is any discretion in levy of penalty, stand covered by the judgment of this Court in Commissioner of Customs & Central Excise v. M/s Majestic Auto Ltd. (2013 (3) TMI 338 - ALLAHABAD HIGH COURT). - The authorities have no discretion in fixing the quantum of penalty and penalty equal to the duty must be imposed once section 11Ac is made applicable. - Decided in favor of revenue.
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