C.C.E. Vs. Hind Polymers

C.C.E. vs Hind Polymers

Type Court Judgment Court Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi Decided Feb 19, 2004

~1 min read

https://sooperkanoon.com/case/34208

Citation: sooperkanoon.com/34208
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Judge: S Kang
Decided On: Feb 19, 2004
Subject: Excise

Case Summary

AI-generated summary — not the official court judgment text.

Excise

Key legal issue: Excise

Parties & Advocates

Appellant / Petitioner

C.C.E.

Respondent

Hind Polymers

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Excerpt

2. revenue filed this appeal against the order in appeal whereby the commissioner (appeals) reduced the penalty to rs. 72,200/- from rs. 2,88,774/-.3. the only contention of the revenue is that the commissioner (appeals) has no power to reduce the penalty as per the provisions of section 11ac of the central excise act, 1944. the adjudicating authority has to impose the equal amount of penalty as of confirmed demand.4. i find that the tribunal in the case of escorts jcb ltd. vs. c.c.e., new delhi, reported in 1999 (35) rlt 9 (cegat) held that the adjudicating authority has discretion to impose lesser amount of penalty than maximum provided under section 11ac. in view of the above decision, i find no merit in the appeal. the appeal is dismissed.

Full Judgment

2. Revenue filed this appeal against the order in appeal whereby the Commissioner (Appeals) reduced the penalty to Rs. 72,200/- from Rs. 2,88,774/-.

3. The only contention of the Revenue is that the Commissioner (Appeals) has no power to reduce the penalty as per the provisions of Section 11AC of the Central Excise Act, 1944. The adjudicating authority has to impose the equal amount of penalty as of confirmed demand.

4. I find that the Tribunal in the case of Escorts JCB Ltd. Vs. C.C.E., New Delhi, reported in 1999 (35) RLT 9 (CEGAT) held that the adjudicating authority has discretion to impose lesser amount of penalty than maximum provided under Section 11AC. In view of the above decision, I find no merit in the appeal. the appeal is dismissed.

Same Court & Year Customs Excise and Service Tax Appellate Tribunal CESTAT Delh... Same Parties C.C.E. vs Hind Polymers Same Subject Excise Same Judge S Kang