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<h1>Appellate Tribunal upholds reduction in demand & penalty, pending department's appeal.</h1> <h3>COMMISSIONER OF CENTRAL EXCISE, LUDHIANA Versus MITTAL CONSTRUCTION CO.</h3> The Appellate Tribunal CESTAT NEW DELHI upheld the reduction in demand and setting aside of penalty by the Commissioner (Appeals) in a case involving ... - The Appellate Tribunal CESTAT NEW DELHI heard a case where service tax and penalty were confirmed on the respondent. The Commissioner (Appeals) reduced the demand and set aside the penalty. The department's appeal was against the reduction in demand and the rejection of stay application. The appeal is to be heard in due course.