2009 (7) TMI 810 - HC - Central Excise

Appeal - Tribunal has reduced the penalty imposed upon the assessee - findings of facts cannot be reversed by this Court in an appeal filed under Section 35G of the Act - appeal is dismissed

Summary

The High Court of Punjab & Haryana dismissed the revenue's appeal under Section 35G of the Central Excise Act, 1944. The Tribunal had reduced the penalty imposed on the assessee from Rs. 1,23,902 to Rs. 25,000, which the Court found legally sound based on the case's circumstances. The Court upheld the Tribunal's decision, stating that it cannot reverse factual findings in such appeals.