2018 (5) TMI 1207

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..... nalty even to rupees one lac is not justified as it is a matter of record that the excise duties have been paid along with interest even before issuance of show-cause notice for the penalty. Even the bare minimum penalty was not justified - decided in favor of assessee. - CENTRAL EXCISE APPEAL No. - 52 of 2017 - - - Dated:- 23-2-2018 - Mrs. Bharati Sapru And Mr. Neeraj Tiwari, JJ. For The .....

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..... n favour of the assessee. The reduction of penalty even to rupees one lac is not justified as it is a matter of record that the excise duties have been paid along with interest even before issuance of show-cause notice for the penalty. Even the bare minimum penalty was not justified. The question of law is, therefore, answered in favour of the assessee and against the department. The appeal .....

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