COMMISSIONER OF C. EX. Vs. SUN PHARMACEUTICALS LTD.

JUDGEMENT

(1.) THE Revenue is aggrieved by the order of the Commissioner of Central Excise (Appeals) imposing penalty of Rs. 15,000/ - on the respondents herein, which amount is lesser than the duty of Rs. 1,85,348/ - confirmed against them, on the ground that penalty of amount equal to duty should have been imposed in terms of Section 11AC of the Central Excise Act, 1944.

(2.) I have heard both sides.

(3.) THE Revenue places reliance upon the decision of the Hon'ble Punjab and Haryana High Court in the case of CCE, Delhi -IV v. Illpea Paramount Pvt. Ltd. holding that once penal action is found to be warranted, quantum of penalty under Section 11AC is not at the discretion of the authorities and the same has to be equal to the amount of duty confirmed.