2010 (2) TMI 996

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.... ORDER This is a frivolous appeal by the Department against the order of Commissioner (Appeals) No. 339/Cus/Appl/Jal/2007, dated 1-11-2007 by which the Commissioner (Appeals) rejected the Department's appeal for enhancement of the penalty from Rs. 1000/- to Rs. 10,000/- in a case involving order for recovery of a sum of Rs. 1,790/- of irregular credit along with interest. 2. The ground of a....

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.... whichever is greater". It is seen that the above Rule prescribes only upper limit on the quantum of penalty. There is no reason to hold that there is a minimum of Rs. 10,000/- as penalty stipulated under the said Rule. The Rule, nowhere, mentions about Rs. 10,000/- as minimum penalty. This issue also stands settled holding that there is no minimum penalty prescribed under Rule 25(1) of Central....