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2016 (12) TMI 148 - AT - Central ExciseImposition of penalty u/r 25 of Central Excise Rules, 2002 - wrong description and wrong classification of the goods sold to M/s Aster Tele Services Pvt.Ltd. - Held that: - It is seen that M/s Aster Tele Services Pvt. Ltd had accepted the liability and paid the demand, interest and penalty. Thereupon the proceedings were considered to be concluded against M/s Aster Tele Services(P)Ltd. and no show cause notice was issued to them. Therefore, J agree with the view of the authorities below and the Ld. AR that the appellant cannot be considered as a co-noticee and cannot be absolved from the liability under the first proviso to Subsection (2) of Section 11(A). However, taking into consideration that the appellant was only a dealer and that M/s Aster Tele Services Pvt.Ltd have paid the liability, I hold that penalty imposed is on the higher side and the same is reduced to ₹ 1.00 lakh - The impugned order is modified to the extent of reducing the penalty from ₹ 1,50,000/- to ₹ 1.00,000/- - appeal allowed - decided partly in favor of appellant.
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