Full Judgment Text
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CASE NO.:
Appeal (civil) 8927-28 of 2003
PETITIONER:
Commissioner of Central Excise, Chandigarh-I
RESPONDENT:
M/s Dabur India Limited & Anr.
DATE OF JUDGMENT: 01/04/2005
BENCH:
S. N. Variava,Dr. AR. Lakshmanan & S. H. Kapadia
JUDGMENT:
JUDGMENT
O R D E R
These Appeals are filed against the Judgment of the Customs,
Excise and Gold (Control) Appellate Tribunal (CEGAT), at New Delhi
dated 28th February, 2003.
The only question raised for our consideration is whether the
Tribunal has power to reduce penalty under Section 11AC. The
Tribunal has held that this was not a fit case for imposition of penalty
equivalent to the amount of duty and has reduced penalty to
Rs.25,000/-.
On the facts of this case we see no reason to interfere. We
leave open the question whether the Tribunal has power to reduce
penalty to be decided in an appropriate case.
The Appeals will accordingly stand dismissed. There will be no
order as to costs.