C.C.E. Vs. RATHI BARS LTD.

JUDGEMENT

(1.) HEARD the DR for the Appellant and the Advocate for the Respondents. Since a common question of law and facts arise in both the appeals besides both the appeals arise from a common order passed by the Commissioner (Appeals), both the appeals were heard together and are being disposed of by this common order.

(2.) THESE appeals arise from a common order dated 19.4.2005 passed by the Commissioner (Appeals), Jaipur -I. By the impugned order, the penalty which was imposed by the adjudicating authority in both the matters was reduced to total amount of Rs. 8 lakhs. The adjudicating authority by two separate orders dated 7.3.2002 and had in one case imposed penalty of Rs. 1,14,24,930/ - and in another case, penalty of Rs. 17,16,340/ -. Being aggrieved, the Respondents filed appeals before the Commissioner (Appeals) which came to be allowed as stated above.

(3.) THE Commissioner (Appeals) taking into consideration the various Judgments and the provisions of law held that the authorities have discretion to impose lesser penalty depending upon the facts of each case. He further held that since the Respondents had already deposited the duty with interest before issuance of show cause notices, there was no mens rea or willful default established by the Department and hence the penalty of only Rs. 8 lakhs in total was justifiable.