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2015 (2) TMI 89 - MADRAS HIGH COURTPenalty u/s 11AC - Whether the CESTAT was right in reducing the penalty to ₹ 1,00,000/= contrary to the mandatory provision of Section 11AC of the Central Excise Act, 1944 and in view of the decision of the Supreme Court in the case of Sony India Ltd. - Vs - Commissioner of Central Excise, Delhi reported in [2004 (5) TMI 69 - SUPREME COURT OF INDIA] - Held that:- Following decision of The Commissioner of Central Excise Versus M/s. Mefco Engineers (P) Limited [2014 (12) TMI 863 - MADRAS HIGH COURT] - and Union of India - Vs - Dharamendra Textile Processors (2008 (9) TMI 52 - SUPREME COURT) substantial question of law raised and admitted is answered in favour of the Revenue and against the assessee - Decided in favour of Revenue.
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