https://www.taxtmi.com/caselaws?id=175848 Section 80 was treated as conferring discretion on the authority to impose a lesser penalty, so the penalty under section 76 was not mandatory in every case. The contention that section 76 required an invariable prescribed penalty was rejected. On that basis, no substantial question of law arose and the appeal failed, resulting in dismissal. en-us Thu, 20 Sep 2007 00:00:00 +0530 Thu, 28 Sep 2017 10:07:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=175848 Section 80 was treated as conferring discretion on the authority to impose a lesser penalty, so the penalty under section 76 was not mandatory in every case. The contention that section 76 required an invariable prescribed penalty was rejected. On that basis, no substantial question of law arose and the appeal failed, resulting in dismissal. Case-Laws Central Excise Thu, 20 Sep 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=175848