Supreme Court of India
Commissioner Of Central Excise, ... vs M/S Dabur India Limited & Anr on 1 April, 2005
Equivalent citations: 2005 AIR SCW 1829, 2005 (3) SCC 645, (2005) 182 ELT 289, (2005) 4 SUPREME 698(2), (2005) 121 ECR 130, (2005) 3 SCALE 615
Bench: S. N. Variava, Ar. Lakshmanan, S. H. Kapadia
CASE NO.: Appeal (civil) 8927-28 of 2003 PETITIONER: Commissioner of Central Excise, Chandigarh-I RESPONDENT: M/s Dabur India Limited & Anr. DATE OF JUDGMENT: 01/04/2005 BENCH: S. N. Variava,Dr. AR. Lakshmanan & S. H. Kapadia JUDGMENT:
JUDGMENT O R D E R These Appeals are filed against the Judgment of the Customs, Excise and Gold (Control) Appellate Tribunal (CEGAT), at New Delhi dated 28th February, 2003.
The only question raised for our consideration is whether the Tribunal has power to reduce penalty under Section 11AC. The Tribunal has held that this was not a fit case for imposition of penalty equivalent to the amount of duty and has reduced penalty to Rs.25,000/-.
On the facts of this case we see no reason to interfere. We leave open the question whether the Tribunal has power to reduce penalty to be decided in an appropriate case.
The Appeals will accordingly stand dismissed. There will be no order as to costs.