https://www.taxtmi.com/caselaws?id=98327 Excise penalty quantum may be upheld where the adjudicating authority exercises discretion on relevant mitigating factors and records reasons. The Tribunal noted that acceptance of duty liability, part payment of the demand, and the view that the penalty should be cautionary rather than retributive justified a reduced penalty. Where the order is reasoned and reflects proportionality to the gravity of the offence, appellate interference is not warranted merely because the Revenue considers the penalty too low. The enhancement request was rejected. en-us Fri, 11 Aug 2000 00:00:00 +0530 Fri, 20 Jan 2012 11:42:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=98327 Excise penalty quantum may be upheld where the adjudicating authority exercises discretion on relevant mitigating factors and records reasons. The Tribunal noted that acceptance of duty liability, part payment of the demand, and the view that the penalty should be cautionary rather than retributive justified a reduced penalty. Where the order is reasoned and reflects proportionality to the gravity of the offence, appellate interference is not warranted merely because the Revenue considers the penalty too low. The enhancement request was rejected. Case-Laws Central Excise Fri, 11 Aug 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=98327