2001 (4) TMI 98

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..... Madhya Pradesh v. Bharat Heavy Electricals [1998 (99) E.L.T. 33 (S.C.)], considered the scope of Section 7(5) of the Entry Tax Act, which was in force in the State of Madhya Pradesh, which inter alia, provided that in the event of certain contravention, the person committing the breach "shall be liable to pay penalty equal to 10 times the amount of entry tax payable on such goods as if they were .....

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..... e Rules provides for penalty as follows : "….all such goods shall be liable to confiscation and the manufacturer, producer or license of the warehouse, as the case may be, shall be liable to a penalty not exceeding three times the value of the excisable goods in respect of which any contravention has taken place." 4.In this case, the Tribunal has exercised its discretion and reduced the quantum .....

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