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<h1>High Court directs Tribunal to refer question of law on reducing penalties under Central Excise Act</h1> The High Court directed the Tribunal to refer the question of law regarding its discretion to reduce penalties under the Central Excise Act. - 2003 (161) ... Penalty The High Court of Judicature for Rajasthan at Jodhpur allowed the Union of India's application under Section 35H(1) of the Central Excise Act, 1944, directing the Customs Excise and Gold (Control) Appellate Tribunal to refer the question of law regarding the Tribunal's discretion to reduce the penalty imposed under Section 11AC of the Act.
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