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of <h1>CESTAT upholds penalty on M/s. Kanpur Edibles, rejects Revenue's appeal</h1> The CESTAT, New Delhi, dismissed the Revenue's appeal seeking to enhance a penalty from Rs. 2500 to Rs. 10,000 imposed on the authorized signatory of M/s. ... Penalty - Personal penalty - Quantum The appellate tribunal CESTAT, New Delhi, under the direction of Shri Rakesh Kumar, J., heard an appeal by the Revenue against an order-in-appeal passed by the Commissioner (Appeals), Kanpur. The appeal sought to enhance the penalty imposed on the respondent from Rs. 2500 to Rs. 10,000. The penalty was imposed on the authorized signatory of M/s. Kanpur Edibles (P) Ltd. under Rule 26 of the Central Excise Rules, 2002. The Commissioner (Appeals) dismissed the review appeal filed by the Department, leading to the current appeal.During the hearing, the Departmental Representative (DR) argued that the penalty under Rule 26 of the Central Excise Rules should be enhanced to Rs. 10,000 as it is the minimum prescribed amount. However, the tribunal, after reviewing the case and considering the 2008 case of CCE, Bhopal v. Rama Wood Craft (P) Ltd., concluded that the rules do not specify a minimum penalty, only an upper limit. Therefore, the tribunal found no fault in the Commissioner's decision and dismissed the Revenue's appeal. The order was dictated in open court.
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