2005 (1) TMI 510

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..... : P.S. Bajaj, Member (J)]. In this appeal, the Revenue has contested the correctness of the impugned order-in-appeal vide which the Commissioner (Appeals) has set aside the penalty and interest under Rule 96-ZP(3)(i)(ii) of the Central Excise Rules as well as Rule 173Q. 2. None has come present on behalf of the respondents in spite of service of notice to them for today s hearing. Therefo .....

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..... ZP(3)(i)(ii) of the Central Excise Rules. The imposition of penalty under the said Rule is mandatory, though the quantum of penalty is discretionary with the competent authority. Therefore, the Commissioner (Appeals) could not set aside the penalty in toto and drop the demand of interest also against them for the simple reason that they had paid the entire duty before the issuance of the show caus .....

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