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of <h1>Appellate Tribunal modifies penalty, upholds demands.</h1> <h3>SARJOO SAHKARI CHINI MILLS LTD. Versus COMMISSIONER OF C. EX., NOIDA</h3> SARJOO SAHKARI CHINI MILLS LTD. Versus COMMISSIONER OF C. EX., NOIDA - 2008 (226) E.L.T. 211 (Tri. - Del.) The Appellate Tribunal CESTAT, New Delhi upheld demands against the appellant based on a previous decision. The penalty imposed in the impugned order was set aside as the quantum of penalty cannot be enhanced without challenging the initial penalty. The penalty was modified to Rs. 15,000/- and Rs. 20,000/-.
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