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2010 (10) TMI 114 - DELHI HIGH COURTPenalty - reduction in mandatory penalty - Held that: - non-payment or short payment of duty, the penalty clause would automatically get attracted and the authority has no discretion in the matter - quantum of penalty specified under Section 11AC of the Central Excise Act, 1944 cannot be reduced by the authorizes and no discretion in this behalf is vested with the adjudicating authorities - assessee had taken a plea that non-payment was bona fide as the assessee was under the impression that the goods being not branded were not excisable - In these circumstances matter remit the case back to the CESTAT
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