TMI Blog2011 (2) TMI 1221X X X X Extracts X X X X X X X X Extracts X X X X ..... :- penalty has been reduced from Rs.31,516/- to Rs.15,000/- which is impermissible, penalty also has to be the same amount, Appeal is partly allowed and disposed of. Impugned order reducing penalty from Rs.31,516/- to Rs.15,000/- is quashed and set aside. Respondent shall make payment of Rs.31,516/- towards penalty - Excise Appeal No. 7 of 2005 - - - Dated:- 9-2-2011 - S.B. Deshmukh, F.M. Rei ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ce dated 08-05-2001, claiming the short payment of central excise duty, amounting to Rs.31,516/- was served to the respondent. It is not disputed by the respondent that show cause notice was issued. Said notice has been replied on 25-06-2001 by the respondent. The Joint Commissioner of Customs and Central Excise passed an order on 26-09-2001. By this order, the respondent was directed to pay an am ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 09-2005, records "Admission" of this appeal on the following substantial question of law:- "Whether the equivalent amount of penalty imposed under Section 11AC of the Central Excise Act, 1944 could be modified or altered by Custom Excise and Service Tax Appellate Tribunal (CESTAT) without finding any fault on the quantum of demand duty confirmed by the adjoining authority". 4. We have hear ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t. The respondent in the case on hand was directed to pay an amount of Rs.31,516/- by the Joint Commissioner. Ultimately, duty was upheld by the Appellate Authority. However, penalty has been reduced from Rs.31,516/- to Rs.15,000/-. 6. In the case on hand, duty has been upheld by the authority concerned. However, penalty has been reduced from Rs.31,516/- to Rs.15,000/- which is impermissible. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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