COMMISSIONER OF CENTRAL EXCISE Vs. INTERGRAPH TECHNOLOGIES

JUDGEMENT

(1.) The Revenue is aggrieved by an order dated 6th August, 2004 passed by the Customs, Excise and Gold (Control) Appellate Tribunal in Appeal

(2.) The Respondent is alleged to have evaded excise duty and the Adjudicating Authority had imposed a penalty of Rs. 2,43,113/-.

(3.) The Respondent filed an appeal which was taken up by the Commissioner of Central Excise (Appeals) and by her order dated 20th January, 2004, the penalty was reduced to Rs.l lakh in view of the nature of the offence.