CCE SURAT-I Vs. M/S. BHARAT TOURS

JUDGEMENT

(1.) REVENUE is in appeal against the order of Commissioner (Appeals), wherein an option to pay reduced penalty was extended by the Commissioner. It has been stated in the memorandum of appeal that the Commissioner (Appeals) cannot extend such benefit and it should have been extended by the original adjudicating authority.

(2.) IN the case of Swati Chemicals Industries Ltd. as reported in, 2009 (248) ELT 421, this Tribunal took a view that benefit of reduced penalty can be extended at the appellate stage also. Further, Hon'ble Gujarat High Court in the case of CCE Ahmedabad vs. M/s. Akash Fashion Prints Pvt. Ltd. as reported in, 2009 (93) RLT 471 (Guj.), has taken the same view.