https://www.taxtmi.com/caselaws?id=204995 The Tribunal upheld the Commissioner (Appeals)' decision to reduce penalties imposed on a manufacturer of electrical contacts under Rule 25 of Central Excise Rules. The Revenue's appeal against the penalty reduction was dismissed as the penalties were rightly reduced under Rule 25, and the conditions for reduced penalties under Section 11AC were not applicable since Section 11AC was not invoked in the show cause notice. The Tribunal emphasized that the Commissioner (Appeals) could not exceed the show cause notice's scope in imposing penalties. en-us Thu, 05 May 2011 00:00:00 +0530 Fri, 05 Aug 2011 15:11:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=204995 The Tribunal upheld the Commissioner (Appeals)' decision to reduce penalties imposed on a manufacturer of electrical contacts under Rule 25 of Central Excise Rules. The Revenue's appeal against the penalty reduction was dismissed as the penalties were rightly reduced under Rule 25, and the conditions for reduced penalties under Section 11AC were not applicable since Section 11AC was not invoked in the show cause notice. The Tribunal emphasized that the Commissioner (Appeals) could not exceed the show cause notice's scope in imposing penalties. Case-Laws Central Excise Thu, 05 May 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=204995