https://www.taxtmi.com/caselaws?id=34118 The Tribunal dismissed the Revenue's appeal seeking enhancement of penalty, ultimately waiving the reduced penalty of Rs.1,50,000 imposed by the ld. Commissioner (Appeals) on a Government of Himachal Pradesh Undertaking. The Tribunal considered the respondent's status as a State Undertaking, the public policy implications, and its power under Section 35C (1) of the Central Excise Act, 1944, to waive the penalty in the interest of complete justice and public norms. en-us Wed, 04 Feb 2009 00:00:00 +0530 Thu, 06 May 2010 12:45:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=34118 The Tribunal dismissed the Revenue's appeal seeking enhancement of penalty, ultimately waiving the reduced penalty of Rs.1,50,000 imposed by the ld. Commissioner (Appeals) on a Government of Himachal Pradesh Undertaking. The Tribunal considered the respondent's status as a State Undertaking, the public policy implications, and its power under Section 35C (1) of the Central Excise Act, 1944, to waive the penalty in the interest of complete justice and public norms. Case-Laws Service Tax Wed, 04 Feb 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=34118