2006 (3) TMI 568

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... dent. 2. The department is in appeal for not imposing equal amount of penalty on the confirmation of duty demand of Rs. 1,25,240/-, which the Commissioner (Appeals) reduced to Rs. 50,000/-. Therefore the revenue being aggrieved by the same claims that imposition of equal penalty under Section 11AC is mandatory. In this regard the department rely upon Sony India Ltd. v. Commissioner of Central Ex .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X