Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2009 (11) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2009 (11) TMI 486 - CESTAT NEW DELHIPenalty - This appeal arises from order passed by the Commissioner (Appeals), Meerut, by allowing the respondents Appeal and the penalty of equal amount of duty imposed by the Additional Commissioner under its order dated 27th March, 2003 was modified and reduced to Rs. 10,000/-. Held that - the Commissioner (Appeals) erred in reducing the penalty to Rs. 10,000/-. The Commissioner (Appeals) having found that there was default in payment of duty to the tune of Rs. 3,77,778/-, had no discretion or option to modify the penalty and the same ought to have been in accordance with the provisions of law which require penalty equal to the duty amount. The order in that regard, therefore, cannot be sustained and is liable to be set aside and the penalty to be quantified to Rs. 3,77,778/- for the reasons stated above. Therefore, allow the appeal in the above terms and dismiss the cross-objections.
|