2008 (4) TMI 593

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....K.J. Nambiar, Advocate, for the Respondent. [Order per : S.L. Peeran, Member (J)(Oral)]. - This is a revenue appeal against the Order of the Commissioner (A) No. 116/2004-CE dated 4-6-2004 who has modified the order pertaining to imposition of penalty of Rs. 1/- lakh under Rule 173Q of the Central Excise Rules to Rs. 25,000/-. He has confirmed the duties, which has been paid by the assessee ....

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....ent power to enhance, reduce, to set aside or modify the order in terms of Section 35A of the Central Excise Act. The Rule 173Q itself provides for inherent powers to the Appellate Authority to exercise their discretion in the matter. Therefore, it cannot be said as contended by the learned SDR that the Appellate Authority has no powers to reduce the penalty imposed under Rule 173Q. Such a proposi....