2015 (1) TMI 897

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..... Sahai: 1. We have heard Mr. Y.N. Ravani, learned Central Government Standing Counsel appearing for the Revenue. Though the respondent has been served, no one has put in appearance on behalf of the respondent. Hence, we have taken up the appeal for final disposal. 2. This Tax Appeal has been filed challenging the judgment and order dated 31.10.2005 passed by the Customs, Excise and Service Tax Ap .....

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..... said Rule and Section is mandatory penalty and lesser penalty could not be imposed nor any discretion is available to the Tribunal or any other Authority to reduce the quantum of penalty. 6. For the aforesaid reasons, this appeal succeeds and is allowed. The impugned judgment dated 31.10.2005 passed by the CESTAT is quashed and set aside. The penalty imposed by the Joint Commissioner of Central E .....

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