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2010 (3) TMI 522 - HC - Central ExcisePenalty Reduced- The main grievance of the revenue is that the Tribunal without any jurisdiction has reduced the penalty levied under Section 11AC to Rs. 1,200/- and similarly reduced the penalty to Rs. 14,500/- and set aside the levy of penalty amounting to Rs. 10.00 lakh under Rule 173Q. Held that- order passed by Tribunal without assigning reason set aside. Tribunal to consider the case afresh on merits following relevant judgments of Supreme Court and statutory provisions.
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