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2008 (4) TMI 329 - AT - Central ExciseQuantum of Penalty - Interpretation of statute - Held that: - it is clear that even where a minimum penalty is prescribed, the authority has discretion to impose a lesser penalty depending on the facts and circumstances of the case. It need hardly be emphasized that imposition of penalty is a penal action and therefore, there cannot be cut and dried formulae for quantifying the amount. The attending facts and circumstances, nature and gravity of the offence, defence of the person and the extent of evasion among other things will have to be taken into account in doing so. The amount mentioned in Rule 173Q(1) of the 1944 Rules or Rule 25(1) of the 2002 Rules is the maximum, and not the minimum. The amount shall not exceed the duty determined; if it is more than rupees five thousand, or rupees five thousand if the duty determined is less than rupees five thousand. It is needless to say that while exercising discretion in fixing the amount, the authorities are supposed to give due regard to the relevant factors.
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