2007 (10) TMI 277

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..... dvocates, for the Respondent. [Order per: K.L. Manjunath, J.]. - This appeal is filed under Section 35 of the Central Excise Act by the Commissioner of Central Excise, Mangalore challenging the order passed by the CESTAT, Bangalore in Appeal No. ST/26/2005. The said appeal was filed by the present appellant-the Commissioner of Central Excise, Mangalore challenging the order passed by the Commissi .....

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..... riginal authority. He further contended that when there is no provision under the Finance Act to reduce the penalty, the Commissioner as well as the Tribunal have committed a serious error in reducing the penalty from Rs. 31,710/- to Rs. 5,000/- 4. In this background, we have examined the provision of Section 76 of the Finance Act, 1994. 5. As per Section 76(1)(b)(ii) of the Finance Act, 1994, t .....

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