2002 (2) TMI 792

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.... [Order]. -  These ten appeals have been filed by the Revenue against the Order-in-Appeal No. 165 to 174/98 (CBE), dated 12-11-98 passed by the Commissioner (Appeals), Trichy against the reduction of mandatory penalty under Section 11AC of the C.E. Act, 1944 to Rs. 75,000/- in the case of M/s. Kannu Pipes and to Rs. 2 lakhs in the case of M/s. Sree Vishnu Pipes. 2. Shri C. Mani,....

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....ince this Section was inserted with effect from 28-9-96 and therefore, penalty under this Section could have been imposed only after 28-9-96. Further, the department has still benefited by reducing the penalty since the Commissioner (Appeals) could have restricted the imposition of penalty from 1-10-1996. The Commissioner (Appeals) has cited a number of judgments in his order regarding imposition ....