Appellate Tribunal reduces penalty on Tour Operator, overturning Commissioner's decision.

The Appellate Tribunal CESTAT, Mumbai overturned the Order-in-Revision by the Commissioner of Central Excise, reducing the penalty imposed on a Tour Operator from Rs. 17,127 to Rs. 1000. The Tribunal found no grounds for the penalty enhancement and allowed the appeal.

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The Appellate Tribunal CESTAT, Mumbai overturned the Order-in-Revision by the Commissioner of Central Excise, reducing the penalty imposed on a Tour Operator from Rs. 17,127 to Rs. 1000. The appellant had already paid the tax and penalty for delay in tax payment and filing returns. The Tribunal found no grounds for the penalty enhancement and allowed the appeal.

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