9911796707
TMI Blog2008 (9) TMI 681X X X X Extracts X X X X X X X X Extracts X X X X ..... indicate any reason much less valid reason. It is well settled that whenever a Court or Tribunal is given discretion, the discretion has to be exercised on sound principles, which must appear from the order itself - Tribunal erred in reducing the personal penalty without assigning any reason - matter remanded back to the Tribunal - 20 of 2001 - - - Dated:- 15-9-2008 - Chandramauli Kr. Prasad an ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... stock was short than the actual recorded balance in the RG-I register. The statements of Supervisor of the manufacturer company, namely, Rudal Singh as also P.S. Yadav, Person-in-charge of the Excise work were recorded. Informations were also sought for from the buyers of the manufacturer and in the process the statement of one Iqbal Ahmad, Proprietor of M/s. Ply-way, Patna was recorded. On the ba ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... al before the Customs, Excise and Gold (Control) Appellate Tribunal, Calcutta (hereinafter referred to as the Tribunal ). The Tribunal on appraisal of the material affirmed the order of the Additional Commissioner and Commissioner (Appeals) so far as the clandestine removal of goods is concerned, but reduced the amount of personal penalty to Rs. 75,000=00. While doing so, the Tribunal had observe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... that the demand was validly made by the Department was justified in interfering with the quantum of personal penalty and reducing the same contrary to the provisions contained under Section 11AC of the Central Excise Act without assigning any reason much less valid reason 4. Mr. Rakesh Kumar Singh, Central Government Counsel, appearing on behalf of the applicant submits that even if it is assum ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e order reducing the penalty. 7. Accordingly, the answer to the substantial question of law formulated is in the negative and it is held that the Tribunal erred in reducing the personal penalty without assigning any reason. The matter will now go back to the Tribunal, who shall consider the matter afresh bearing in mind the observations aforesaid. 8. The reference is answered accordingly. 9. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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