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2017 (6) TMI 968 - AT - Central ExciseQuantum of penalty - Rule 173Q(1) of the CER, 1944 - Clandestine removal - clearances of power loom spares in the guise of rough castings - Held that: - Tribunal vide various decisions have held that penalty cannot be enhanced in de novo proceedings. The appellant cannot be placed in a precarious position than they were in before filing the appeals - reliance was placed in the case of M/s. Tata Iron & Steel Co. Ltd. Versus Commissioner of Central Excise, Jamshedpur [2016 (4) TMI 625 - CESTAT KOLKATA] - penalty reduced to ₹ 28,586/- - appeal allowed - decided in favor of appellant.
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