COMMISSIONER OF CENTRAL EXCISE Vs. ASWM SPINNING MILLS

JUDGEMENT

(1.) In this appeal, the Revenue has sought increase in the penalty amount which the Commissioner (Appeals) had reduced from Rs. 50,000/ - to Rs. 2,000/ -.

(2.) The respondents have also filed cross objections seeking setting aside even the duty amount as well as penalty in toto.

(3.) I have heard both the sides.