2011 (4) TMI 1063

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..... r the Respondent. [Order]. -  The Customs, Excise & Service Tax Appellate Tribunal has referred the following questions of law for the opinion of this Court. "(1) whether the Tribunal can reduce the amount of penalty imposed under Section 11AC of the Central Excise Act, 1944. (a)    when the duty has been confirmed under proviso to Section 11A(1) of the Central Excise Act, .....

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..... penalty to the tune of Rs. 2.5 lakhs. 3. The learned counsel for the department submits that in view of the decision of the Supreme Court in the case of Union of India & Others v. Dharamendra Textile Processors and Others, reported in (2008) 306 ITR 277 = 2008 (231) E.L.T. 3, the amount of penalty could not be less than the amount of duty. In the present case, the duty was to the extent of .....

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