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<h1>Tribunal reduces penalty for Central Excise violation on power plant switch boards.</h1> The appellate tribunal reduced the penalty imposed by the Collector of Central Excise on switch boards used in a power generation plant from Rs. 2 lakhs ... Demand - Non-accountal of goods The appeal was against Order-in-Original No. 10/90 passed by the Collector of Central Excise, Aurangabad. The dispute was about duty on switch boards used in a power generation plant. The Collector confirmed duty demand on 23 switch boards and imposed a penalty of Rs. 2 lakhs. The appellate tribunal reduced the penalty to Rs. 1 lakh, considering payment of duty before the inspection.