2006 (3) TMI 568 - AT - Central Excise

Summary

The Appellate Tribunal CESTAT, Mumbai allowed the appeal by the department for not imposing an equal amount of penalty on the confirmation of duty demand of Rs. 1,25,240, which was reduced to Rs. 50,000 by the Commissioner (Appeals). The Tribunal imposed an equal penalty of Rs. 1,25,240 as per Section 11AC, citing the case of Sony India Ltd. v. Commissioner of Central Excise, Delhi - 2004 (167) E.L.T. 385 (S.C.).