Court dismisses appeal due to missing penalty in notice; upholds mandatory penalty in Central Excise Act

The Supreme Court dismissed the appeal and special leave petitions as the penalty under Section 11AC of the Central Excise Act was not mentioned in the show cause notice and Order-in-Original. The Court referred to a Circular by the Central Board of Excise & Customs mandating such mention in all cases. The Court noted the precedent that the mandatory penalty cannot be reduced by the courts.

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The Supreme Court dismissed the appeal and special leave petitions as the penalty under Section 11AC of the Central Excise Act was not mentioned in the show cause notice and Order-in-Original. The Court referred to a Circular by the Central Board of Excise & Customs mandating such mention in all cases. The Court noted the precedent that the mandatory penalty cannot be reduced by the courts.

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