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TMI Blog2015 (4) TMI 614X X X X Extracts X X X X X X X X Extracts X X X X ..... nt : None ORDER Per: Ramesh Nair: The appeal is directed against Order-in-Appeal No. AGS(76)53/2010 dated 22/4/2010 passed by Commissioner (Appeals), Central Excise & Customs, Aurangabad, wherein the Ld. Commissioner (Appeals) maintained the penalty under Section 70, however penalty under Section 77 was reduced to 200/- per day per summons in respect of 4 summons to fixed penalty of Rs. 5000/- ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... reducing penalty imposed under Section 77(1) (c) (iii) given following findings. 7. Under Section 70 ibid, the provision of the penalty are built in. But under section 77, the provision of imposition of penalty is flexible. Considering the nature of the service provided and the situation through which the service provider is passing, leniency is required to be shown. Moreover, I find that the app ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eal is disposed off accordingly. From the above findings of the Ld. Commissioner (Appeals), it is observed that the reasoning given for the reduction of penalty is satisfactory. The Ld. original authority imposed the penalty under section 77(i)(c)(iii), which is extracted below: [SECTION 77. Penalty for contravention of rules and provisions of Act for which no penalty is specified elsewhere. - ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s Chapter or rules made thereunder; or (ii) produce documents called for by a Central Excise Officer in accordance with the provisions of this Chapter or rules made thereunder; or (iii) appear before the Central Excise Officer, when issued with a summon for appearance to give evidence or to produce a document in an inquiry,shall be liable to a penalty which may extend to [ten] thousand rupees or ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... o a penalty which may extend to [ten] thousand rupees] From the above provisions, it is clear that the penalty of Rs. 200 per day is not in the nature of mandatory. Therefore it is discretion of the officer to reduce the penalty depending upon the nature of the case. I therefore did not find any infirmity in the findings of the Ld. Commissioner (Appeals) given in the impugned order. Therefore, I ..... X X X X Extracts X X X X X X X X Extracts X X X X
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