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Commr. of Cen. Exc. & Customs Versus M/s R.A. Shaikh Paper Mills P. Ltd.

Mandatory penalty contained in Section 11AC of the Central Excise Act - No mention of penalty under Section 11AC of the Central Excise Act in the show cause notice and also in the Order-in-Original dated 30.04.2004. Because of these reasons, as far a .....

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nt(s) Mr. P.S. Narsimha, ASG Ms. Nisha Bagchi, Adv. Mr. Rajiv Nanda, Adv. Mr. B. Krishna Prasad,Adv. For the Respondent : Ms. Reena Khair, Adv. Ms. Praveena Gautam,Adv. Mr. A.G. Garg, Adv. Mr. Rakesh Garg, Adv. Mr. Sidharth Rathore, Adv. Ms. Shweta G .....

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it is decided that mandatory penalty contained in Section 11AC of the Central Excise Act cannot be reduced by the courts, learned counsel for the respondent has drawn our attention to the Circular dated May 22, 2008 issued by the Central Board of Ex .....

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