COMMISSIONER OF CENTRAL EXCISE Vs. BHSIL LTD.

JUDGEMENT

(1.) RELEVANT facts of the case, in brief, are that the original authority confirmed the demand of duty of Rs. 24,990/ - and imposed penalty of Rs. 8,000/ - under Rule 25 of the Central Excise Rules, 2002. The respondent filed appeal before Commissioner (Appeals) whereby adjudication order was set aside. Revenue also filed appeal before the Commissioner (Appeals) for imposition of minimum penalty of Rs. 10,000/ -under Rule 25 of erstwhile Central Excise Rules. Commissioner (Appeals) rejected the appeal filed by the Revenue. Hence, the Revenue filed this appeal.

(2.) HEARD learned Jt.CDR on behalf of the Revenue. It is contended by the Revenue in the grounds of appeal that the Commissioner (Appeals) passed the order nullifying the decision of the Tribunal in the case of Kisan Sahkari Chini Mills Ltd. v. CCE Allahabad, 2005 (69) RLT 433 (CESTAT -Del) . It is also contended that the penalty under Rule 25 of the rules cannot be imposed less than Rs. 10,000/ -. Learned Jt. CDR contends that the amount of penalty of Rs. 10,000/ - under Rule 25 of the Rules is mandatory in nature.

(3.) IN view of the above discussion, I do not find any reason to interfere with the order of the Commissioner (Appeals). Accordingly, the appeal filed by the Revenue is rejected.