2007 (6) TMI 520

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..... T/42/07-MUM. - ORDER NO. A/870/C-IV/SMB/2007 - Dated:- 18-6-2007 - K.K. AGARWAL, TECHNICAL MEMBER J.P. Doshi for the Appellant. U.H. Jadhav for the Respondent. ORDER 1. The short matter involved in this appeal is regarding reduction in penalty which was enhanced by Commissioner (Appeals) from ₹ 1,000 to ₹ 1,02,581 on the ground that there has been delay in payment .....

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..... itects and similar default by other have been condoned and penalty waived by looking into the amnesty scheme introduced by the Government in the year 2004. 3. Learned D.R. however submits that the minimum penalty prescribed under section 76 is ₹ 100 per day only and this has been held by the Larger Bench in the case of ETA Engg. Ltd. v. CCE 2004 (174) ELT 19/[2007] 8 STT 61 (New Delhi - C .....

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