CCE Vs. TRIVENI UNDERTAKING

JUDGEMENT

(1.) The Revenue filed this appeal against order -in -appeal passed by the Commissioner (Appeals).

(2.) The adjudicating authority imposed a penalty of Rs. 20,000/ - as the respondents made default in making the fortnightly payment of duty. On appeal filed by the Revenue the Commissioner (Appeals) enhanced the penalty to Rs. 10,50,000/ -.

(3.) The contention of the appellant is that the penalty should be equal to the amount of duty as the duty amount is Rs. 21,87,096/ -, therefore, the penalty should be enhanced to the amount of duty.