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2010 (12) TMI 146 - SC - Central ExcisePenalty - reduced penalties - that Rule 96-ZQ and Rule 96-ZO have a concept of discretion inbuilt cannot be sustained meaning thereby that the said Rules are mandatory and there is no discretion available for reducing the penalty – Provisions of Rule 96-ZP being identical and pari materia with that of Rule 96-ZQ and Rule 96-ZO, the ratio of the aforesaid decision rendered by Three Judges Bench (2008 -TMI - 31520 - SUPREME COURT) is squarely applicable to the facts and circumstances of the present case. - appeals allowed - order passed by the High Court as also by the Tribunal set aside and restore the order passed by the adjudicating authority
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