of Central Excise, Chandigarh-I Vs. M/S Dabur India Limited &
Anr  Insc 216 (1
N. Variava,Dr. Ar. Lakshmanan & S. H. Kapadia
O R D
Appeals are filed against the Judgment of the Customs, Excise and Gold (Control)
Appellate Tribunal (CEGAT), at New Delhi
dated 28th February,
only question raised for our consideration is whether the Tribunal has power to
reduce penalty under Section 11AC. The Tribunal has held that this was not a
fit case for imposition of penalty equivalent to the amount of duty and has
reduced penalty to Rs.25,000/-.
facts of this case we see no reason to interfere. We leave open the question
whether the Tribunal has power to reduce penalty to be decided in an
Appeals will accordingly stand dismissed. There will be no order as to costs.