Delhi High Court Upholds Tribunal's Penalty Reduction Decision for Excise Duty Evasion

The High Court of Delhi dismissed the Revenue's appeal against the Tribunal's order reducing a penalty for excise duty evasion from Rs. 2,43,113/- to Rs. 1 lakh. The Court upheld the reduction, finding no error in the decision and stating that no substantial question of law arose from the Tribunal's order.

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The High Court of Delhi dismissed the Revenue's appeal against the Customs, Excise and Gold (Control) Appellate Tribunal's order reducing a penalty imposed on the Respondent for alleged excise duty evasion from Rs. 2,43,113/- to Rs. 1 lakh. The Court found no error in the Commissioner (Appeals) reducing the penalty and stated that no substantial question of law arose from the Tribunal's order.

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