https://www.taxtmi.com/caselaws?id=123668 The appellate authority under Section 35A of the Central Excise Act, 1944 has power to enhance, reduce, set aside or otherwise modify the adjudicating order, including by reducing a penalty imposed under Rule 173Q of the Central Excise Rules. Where the rules confer discretion in penalty matters, that discretion may be exercised on appeal within jurisdiction. The Commissioner (Appeals) was therefore competent to reduce the penalty, and the reduction was valid. en-us Fri, 25 Apr 2008 00:00:00 +0530 Wed, 19 Sep 2012 10:43:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=123668 The appellate authority under Section 35A of the Central Excise Act, 1944 has power to enhance, reduce, set aside or otherwise modify the adjudicating order, including by reducing a penalty imposed under Rule 173Q of the Central Excise Rules. Where the rules confer discretion in penalty matters, that discretion may be exercised on appeal within jurisdiction. The Commissioner (Appeals) was therefore competent to reduce the penalty, and the reduction was valid. Case-Laws Central Excise Fri, 25 Apr 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=123668