https://www.taxtmi.com/caselaws?id=255698 Penalty under Section 11AC of the Central Excise Act, 1944 and Rule 173-Q of the Central Excise Rules, 1944 was treated as mandatory once the statutory conditions for levy were satisfied. The controlling Supreme Court authority left no discretion to the adjudicating authority or the Tribunal to impose a lesser penalty in such cases. On that basis, the reduction of penalty by the Tribunal was held unsustainable, and the penalty originally imposed was restored. en-us Thu, 08 Jan 2015 00:00:00 +0530 Wed, 12 Aug 2015 11:57:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=255698 Penalty under Section 11AC of the Central Excise Act, 1944 and Rule 173-Q of the Central Excise Rules, 1944 was treated as mandatory once the statutory conditions for levy were satisfied. The controlling Supreme Court authority left no discretion to the adjudicating authority or the Tribunal to impose a lesser penalty in such cases. On that basis, the reduction of penalty by the Tribunal was held unsustainable, and the penalty originally imposed was restored. Case-Laws Central Excise Thu, 08 Jan 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=255698