2006 (3) TMI 505 - AT - Central Excise

Summary

The Appellate Tribunal CESTAT, New Delhi heard a case where the penalty amount was enhanced by the Commissioner (Appeals) on the basis that it was mandatory. The appellant argued that penalties are discretionary, not mandatory. The Tribunal found a legal issue needing consideration and waived the pre-deposit of the penalty, staying its recovery until the appeal's disposal. The order was dictated and pronounced on 3-3-2006.