2006 (9) TMI 195 - HC - Central Excise

Summary

The High Court of Delhi dismissed the Revenue's appeal against the Customs, Excise and Gold (Control) Appellate Tribunal's order reducing a penalty imposed on the Respondent for alleged excise duty evasion from Rs. 2,43,113/- to Rs. 1 lakh. The Court found no error in the Commissioner (Appeals) reducing the penalty and stated that no substantial question of law arose from the Tribunal's order.