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<h1>CESTAT ALLAHABAD Rejects Revenue's Appeal for Enhanced Penalty</h1> The Appellate Tribunal CESTAT ALLAHABAD rejected the Revenue's appeal for enhancing the penalty to 100% as the impugned order was set aside in the ... Enhancement of quantum of reduced penalty - Held that:- The same impugned order was also appealed against by the respondent in M/S SPACECHEM ENTERPRISES VERSUS COMMISSIONER OF CENTRAL EXCISE & S.T., GHAZIABAD [2018 (9) TMI 1194 - CESTAT ALLAHABAD], where their appeal stands allowed by setting aside the demand as also penalty of 25%, and the impugned order stand set aside - Revenue’s appeal for enhancement of penalty has become infructuous - appeal dismissed - decided against Revenue. The Appellate Tribunal CESTAT ALLAHABAD rejected Revenue's appeal for enhancement of penalty to 100% as the impugned order was set aside in the respondent's appeal.