https://www.taxtmi.com/caselaws?id=206083 The High Court upheld the Tribunal's decision exempting the grinding room/enclosure from duty as part of immovable property. The penalty amount was reduced to Rs. 25,000 by CESTAT under Section 11AC of the Central Excise Act, 1944, considering the appellant's eligibility for exemptions and waivers. The High Court found the penalty reduction reasonable and rejected the appeal, affirming the Tribunal's order. en-us Mon, 28 Feb 2011 00:00:00 +0530 Sat, 20 Aug 2011 18:02:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=206083 The High Court upheld the Tribunal's decision exempting the grinding room/enclosure from duty as part of immovable property. The penalty amount was reduced to Rs. 25,000 by CESTAT under Section 11AC of the Central Excise Act, 1944, considering the appellant's eligibility for exemptions and waivers. The High Court found the penalty reduction reasonable and rejected the appeal, affirming the Tribunal's order. Case-Laws Central Excise Mon, 28 Feb 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=206083