2018 (9) TMI 1353 - AT - Central Excise

Enhancement of quantum of reduced penalty - Held that - The same impugned order was also appealed against by the respondent in M/S SPACECHEM ENTERPRISES VERSUS COMMISSIONER OF CENTRAL EXCISE & S.T. GHAZIABAD 2018 (9) TMI 1194 - CESTAT ALLAHABAD where their appeal stands allowed by setting aside the demand as also penalty of 25% and the impugned order stand set aside - Revenue s appeal for enhancement of penalty has become infructuous - appeal dismissed - decided against Revenue.

Summary

The Appellate Tribunal CESTAT ALLAHABAD rejected Revenue's appeal for enhancement of penalty to 100% as the impugned order was set aside in the respondent's appeal.