COMMISSIONER OF CENTRAL EXCISE Vs. SUNITHA SHETTY

JUDGEMENT

(1.) IT is the case of the Petitioners in all these Civil Petitions that out of an order dated 27th of june 2003 made in ST Nos. 4/2002, 6/2002, 10/2002 and 15/2002, the questions of law set out herein-below would arise for consideration:

(2.) WHETHER the Final Order No. 843 to 846/2003, dated 27. 6. 2003 of CEGAT [2003 (156) E. L. T. 84 (Tribunal)] setting aside the Order-in-Review No. 8/2002, dated 29. 1. 2002/1. 2. 2002 wherein it was interpreted that the minimum penalty imposable under Section 76 of the Finance Act, 1994 is Rs. 100/- only and not Rs. 100/- per day is maintainable in law?

(3.) WE have heard Shri R. Veerendra Sharma, Addl. Central Government Standing Counsel, for the Petitioner, Shri N. Anand, Counsel for Respondent Nos. 1 and 4 and Shri G. K. V. Murthy, counsel for Respondent No. 2, in these Petitions.