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2008 (6) TMI 222 - HC - Central ExciseWhether the Tribunal is right in exercising the non-existent element of discretion under Rule 96ZP(3) of the erstwhile Central Excise Rules, 1944 to reduce the quantum of penalties that was rightly imposed by the adjudicating authority and upheld by the lower appellate forum after due process of law and based on the findings that the respondents had defaulted in payment of duty? Whether the Tribunal was right in placing reliance upon its own decision in the case of M/s. Sree Lakshmi Steel Re-rolling Mills without any reference to the decision of a Division Bench of High Court of Allahabad in the case of Pee Aar Steels Pvt. Ltd. [2004 (4) TMI 85 - HIGH COURT OF JUDICATURE AT ALLAHABAD], which was prominently quoted by the Commissioner (Appeals) to uphold the penalty imposed by the adjudicating authority? Held that:- Wherever the provision gives power to the authorities concerned to impose penalty equivalent to the duty payable, the authorities have to impose the maximum penalty and cannot reduce the same depending upon the facts and circumstances of the case. Appeal dismissed.
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