https://www.taxtmi.com/caselaws?id=120053 The Tribunal considered whether the Commissioner (Appeals) could reduce a penalty imposed under Rule 96ZO(3) of the Central Excise Rules, 1944. It noted that an identical issue in the same assessee's case had already been decided by a Division Bench, and that earlier authority supported imposition of penalty under the rule. As no later contrary decision was produced, the Tribunal followed the prior Division Bench view. The reduction of penalty by the Commissioner (Appeals) was therefore left undisturbed and the departmental appeal failed. en-us Wed, 28 Jun 2006 00:00:00 +0530 Mon, 16 Jul 2012 14:42:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=120053 The Tribunal considered whether the Commissioner (Appeals) could reduce a penalty imposed under Rule 96ZO(3) of the Central Excise Rules, 1944. It noted that an identical issue in the same assessee's case had already been decided by a Division Bench, and that earlier authority supported imposition of penalty under the rule. As no later contrary decision was produced, the Tribunal followed the prior Division Bench view. The reduction of penalty by the Commissioner (Appeals) was therefore left undisturbed and the departmental appeal failed. Case-Laws Central Excise Wed, 28 Jun 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=120053