1992 (1) TMI 129 - SC - Central Excise

Summary

The appellant was debarred from benefits of a compounded levy of excise duty for violating conditions of running a Centrifugal Sugar Crushing Machine. The debarment period was reduced from two years to nine months after considering revenue impact. The appellant appealed against this order, arguing that the debarment was disproportionate to the revenue loss. The Supreme Court upheld the debarment, stating that the discretion exercised was not arbitrary and dismissed the appeal without costs.