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2008 (12) TMI 136 - CESTAT NEW DELHIPenalty u/r 26 of Central Excise Rules - From the reading of Rule 26, it is clear that the penalty prescribed under this rule is an amount not exceeding the duty involved or Rs. 10,000/- whichever is greater - what is prescribed in the Rules is upper limit of penalty and within that upper limit, the adjudicating authority has discretion to determine the quantum of penalty - there is no provision in this rule that penalty cannot be less than Rs. 10,000/- - therefore, Commissioner (Appeals) order upholding the penalty of Rs. 2,500/- is justified
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