2007 (10) TMI 178

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..... er – since duty amount involved is Rs. 4917 only - order of the Comm. (Appeals) of reduction of penalty less than Rs. 10,000/- i.e. Rs. 4,000/- is set aside - E/3650/2005-SM(BR) - 1658/2007-SM (BR) (PB), - Dated:- 15-10-2007 - Shrj P.K. Das, Member (J) [Order]. -1. The Revenue filed this appeal against the Order-in-Appeal No.425-CE/2005 dated 30-8-2005. 2. The relevant fac .....

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..... f penalty. 3. Heard Id. JDR on behalf of the Revenue. 4. None appeared on behalf of the respondent. 5. Ld. DR on behalf of the Revenue submits that the Commission (Appeals) erroneously reduced the penalty as the penalty was imposed under Rule 25 of the Central Excise Act, 2002, which suggests minimum penalty of Rs.10,000/-. He relied upon the decision of the Tribunal as follow .....

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..... imum amount required to be imposed under the said Rules. The Tribunal in the case of Sarjoo Sahakari Chini Mills Ltd . (supra) held that penalty of Rs. 5,000/ - prescribed in Rule 173Q of the erstwhile Central Excise Rules, 1944 would constitute minimum penalty is require to be imposed. 7. In view of the above. I find that the reduction of the penalty by the Commissioner (Appeals) less than R .....

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