CCE Vs. GMTD, BHARAT SANCHAR NIGAM LTD.

JUDGEMENT

(1.) Final Order No. 151/06 -NB (SM)

(2.) THIS appeal is directed against the order -in -appeal dated 19.11.2004 wherein the penalty imposed on the respondents has been reduced by the Commissioner (Appeals).

(3.) THE learned SDR submits that the provisions of Section 76, which impose penalty, are very clear and the Commissioner (Appeals) should not have reduced the penalty imposed on the respondents. He argued that there is no provision to reduce the penalty imposed under Section 76.