2009 (4) TMI 724

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.... Respondent. [Order]. - This is Revenue's appeal against impugned order-in-appeal No. 610-CE/APPL./KNP/2006 dt. 30-11-06 passed by Commissioner (Appeals), Kanpur by which the Commissioner (Appeals) dismissed the Deptt.'s review appeal seeking enhancement of the penalty imposed on the respondent from Rs. 2500/- to Rs. 10,000/-. The Dy. Commissioner vide order-in-original dt. 29-10-05 had impo....

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....d a penalty below this amount of penalty imposed. The Commissioner (Appeals) vide impugned order has dismissed the review appeal against the present appeal has been filed. 2. None appeared for the respondent. 2.1 Heard Ld. DR who reiterating the grounds of appeal pleaded that the minimum penalty imposable under Rule 26 of Central Excise Rules, 2002 is Rs. 10,000/- and hence the pen....

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....rect if instead of the words "penalty not exceeding" the words "penalty equal to" had been used. The way Rule 26 and Rule 25(1) are worded, they prescribe an upper limit of penalty - if the upper limit of penalty would be Rs. 10,000/- and if the duty involved is more than Rs. 10,000/- the upper limit would be the duty involved. These Rules do not prescribe any minimum penalty. I also find that Lar....