2008 (12) TMI 507

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.... the  Respondent. [Order]. - The respondent is a Director of M/s. Acchyut Packaging Pvt. Ltd., Panki Industrial Area, Kanpur. The Asstt. Commissioner vide order-in-original dt. 30-8-05 confirmed duty demand of Rs. 1,99,917/- against M/s. Acchyut Packaging Pvt. Ltd. under proviso to Section 11A(2) of Central Excise Act, 1944 and besides this imposed penalty of Rs. 10,000/- on Acchyut Packag....

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....is, the Commissioner (Appeals)'s order upholding the penalty of Rs. 2,500/- on the respondent is wrong. 3. Shri Ashish Kumar Shukla, Advocate, ld. Counsel for the respondent submitted that from the language of Rule 26 is clear that what it prescribes is upper limit for penalty and not a minimum penalty. In view of this, he pleaded that there is no merit in the Revenue's appeal. 4. I ha....