2010 (10) TMI 164 - HC - Central Excise

Penalty - Whether the adjudicating or appellate authority had any discretion as to the quantum of penalty envisaged to be imposed under Sub-rule (4) of Rule 57-I of the erstwhile Central Excise Rules, 1944 - On the facts and circumstances we are of the view that the aforesaid questions of law do arise from the orders of the Tribunal which require consideration by this Court - Tribunal directed to draw the statement of case and refer the aforesaid questions of law.

Summary

The Allahabad High Court directed the Customs Excise & Gold (Control) Appellate Tribunal to refer questions of law regarding penalty under Rule 57-I of the Central Excise Rules for final decision. The reference application by the Revenue was disposed of accordingly.