C C E JAIPUR Vs. BANSWARA SYNTEX LTD

JUDGEMENT

(1.) D. B. Central Excise Appeal No. 61/06: (1 ). The following substantial question of law has been framed in this appeal for consideration:- " Whether in the facts and circumstances of the case,the Tribunal has discretion to reduce the penalty leviable under Section 11ac of the Act?"

(2.) IN this case penalty equal to short levied duty was imposed with reference to Section 11ac though the notice was given only under Section 173 Q for alleged breach of the Rules but the penalty equal to duty was decided to be levied with reference to Section 11ac and not to be levied with reference to Rule 173q. D. B. Central Excise Appeal No. 13/2005

(3.) THE following substantial question of law has been framed in this appeal for consideration:- " Is Tribunal empowered to reduce the mandatory penalty imposed under Section 11ac of the Central Excise Act, 1944, while upholding the demand of duty ?"