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        Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.

        Provisions expressly mentioned in the judgment/order text.

        <h1>High Court directs Tribunal to refer question of law on reducing penalties under Central Excise Rules</h1> The High Court of Punjab and Haryana at Chandigarh directed the Customs, Excise and Gold (Control) Appellate Tribunal to refer a question of law regarding ... Summary order. Petition allowed; directed the Customs, Excise and Gold (Control) Appellate Tribunal to draw up a statement of case and refer for the Court's opinion the question whether, on the facts, the Tribunal could reduce the penalty to an amount less than that specified in clause (ii) of sub rule (5) of Rule 96ZQ of the Central Excise Rules, 1944. The High Court of Punjab and Haryana at Chandigarh directed the Customs, Excise and Gold (Control) Appellate Tribunal to refer a question of law regarding reducing penalties under the Central Excise Rules, 1944. The petition was allowed.

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