2003 (9) TMI 592

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..... [Order per : Archana Wadhwa, Member (J)]. After dispensing with the condition of pre-deposit of penalty amounting to Rs. 10 lakhs, we proceed to dispose of the appeal with the consent of both sides as the issue lies in a narrow compass. 2. Shri T. Vishwanathan, ld. Advocate, appearing for the appellant does not dispute the confirmation of demand of duty of Rs. 1,77,884/- and of Rs. 35,534/ .....

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..... appearing for the Revenue submits that since there has been a violation of provision of Central Excise Law, the penalty has to be imposed upon the appellants. As regards, the quantum of penalty, he leaves same to the discretion of the Bench. 4. In view of the foregoing facts and circumstances and the submissions made by both sides and we are of the view that the penalty of Rs. 10 lakhs imposed u .....

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