https://www.taxtmi.com/caselaws?id=166228 The court held that the Commissioner (Appeals) lacked discretion to reduce the penalty below the duty demanded under Section 11AC of the Central Excise Act, as per the Supreme Court's ruling in Dharamendra Textile Processors. The Tribunal's decision affirming the reduced penalty was set aside, and the case was remitted to the Commissioner (Appeals) for reconsideration in light of the proviso to Section 11AC. The court emphasized the necessity of hearing both parties on this issue. Ultimately, the appeal was disposed of with the penalty reduction deemed unsustainable under the legal principles established by the Supreme Court. en-us Fri, 25 Mar 2011 00:00:00 +0530 Sat, 30 Aug 2014 18:27:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=166228 The court held that the Commissioner (Appeals) lacked discretion to reduce the penalty below the duty demanded under Section 11AC of the Central Excise Act, as per the Supreme Court's ruling in Dharamendra Textile Processors. The Tribunal's decision affirming the reduced penalty was set aside, and the case was remitted to the Commissioner (Appeals) for reconsideration in light of the proviso to Section 11AC. The court emphasized the necessity of hearing both parties on this issue. Ultimately, the appeal was disposed of with the penalty reduction deemed unsustainable under the legal principles established by the Supreme Court. Case-Laws Central Excise Fri, 25 Mar 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=166228