2007 (1) TMI 428

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..... e Respondent. [Order]. - Heard both sides. 2. The Revenue filed this appeal against the Order-in-appeal dated 30-7-2004 wherein Commissioner (Appeals) reduced penalty from Rs. 10,000/- to Rs. 2,000/- under Rule 173Q of the Central Excise Rules, 1944. 3. In the appeal memorandum, it was contended that a plain reading of Rule 173Q suggests that minimum penalty for any contravention un .....

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..... ssions of both sides and on perusal of the record, I find that Rule 173Q indicate that "manufacturer shall be liable to a penalty not exceeding three times the value of the excisable goods or Rs. 5,000/- whichever is greater." Thus, it is clear from the plain reading of the said rule that maximum amount of penalty was indicated therein. So, the contention of the Revenue that Rule 173Q suggests min .....

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