Appellate Tribunal Upholds Penalty Decision, Rule 25, CESTAT Kolkata

The appeal was rejected by the Appellate Tribunal, CESTAT Kolkata, as Rule 25 does not specify a minimum penalty, only a maximum penalty not exceeding the duty amount or Rs. 10,000, whichever is higher. The decision of the Commissioner (Appeals) to reduce the penalty to Rs. 1,000 was upheld.

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The Appellate Tribunal, CESTAT Kolkata, rejected the appeal as Rule 25 does not prescribe a minimum penalty, only a maximum penalty that should not exceed the duty amount or Rs. 10,000, whichever is greater. The Commissioner (Appeals) reducing the penalty to Rs. 1,000 was valid.

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