2015 (1) TMI 897

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..... decision of the Apex Court in the case of Union of India v. Dharmendra Textile Processors, [2008 (9) TMI 52 - SUPREME COURT] wherein it has been held that penalty imposed under the aforesaid Rule and Section is mandatory penalty and lesser penalty could not be imposed nor any discretion is available to the Tribunal or any other Authority to reduce the quantum of penalty. - Decided in favour of Rev .....

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..... the Tribunal is correct in reducing penalty equivalent to 100% of duty evaded under Section 11AC of the CEA, 1944 and whether the Tribunal is empowered to do so ? 4. The CESTAT by its judgment dated 31.10.2005 set aside the penalty imposed under Rule 173-Q read with Section 11AC of the Central Excise Act, 1944. 5. The view taken by the Tribunal cannot be upheld in view of the decision of t .....

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