COMMISSIONER OF C. EX. Vs. GORAKHPUR TOBACCO UDYOG

JUDGEMENT

(1.) THIS is an appeal by the Department.

(2.) Heard the learned Dr. None appears for the Respondent.

(3.) IN this case, the original authority imposed a penalty of Rs. 500/ - under Rule 25 for having deposited the excise duty under a wrong head. The department felt that minimum penalty of Rs. 10,000/ - should have been imposed as against Rs. 500/ - imposed by the original authority and filed an appeal before the Commissioner (Appeals) without success. The Department filed the second appeal before the Tribunal to try their the luck. Only ground urged is that the minimum penalty prescribed is Rs. 10,000/ - under Rule 25. The submission that the minimum penalty prescribed under Rule 25 is Rs. 10,000/ - is not acceptable as settled by the Larger Bench of the Tribunal in the case of CCE, Bhopal v. Rama Wood Craft : 2008 (10) S.T.R. 439 : 2008 (225) E.L.T. 348 . Imposition of penalty of even Rs. 500/ - for a clerical mistake may not be justified. It is rather unfortunate that the Department has filed the appeal before the Commissioner (Appeals) and before the Tribunal on such a trivial issue not having any recurring effect.