2010 (12) TMI 146

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....s. Anil Katiyar, Advocates, for the Appellant. [Order]. - Leave granted. 2. These appeals are directed against the judgment and order dated 12-6-2008 [2009 (248) E.L.T. 119 (Mad.)] passed by the Madras High Court dismissing the appeal filed by the appellant herein holding that a discretion is available to the authorities herein to impose reduced penalty depending upon the facts and c....

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....nt element of discretion under Rule 96ZP(3) of the erstwhile Central Excise Rules, 1944 to reduce the quantum of penalties that was rightly imposed by the adjudicating authority and upheld by the lower appellate forum after due process of law and based on the findings that the respondents has defaulted in payment of duty?" 5. For answering the aforesaid question of law, the High Court refe....

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....31) E.L.T. 3 (S.C.). 8. Counsel submits that in the said decision what was interpreted by this Court was Rule 96-ZQ and Rule 96-ZO. Counsel also submits that what is applicable to the facts and circumstances of the present case is Rule 96-ZP which is also pari materia and identical with that of Rule 96-ZQ and Rule 96-ZO. 9. In order to appreciate the aforesaid contentions of the counsel....

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....all the concerned aspects, this Court finally held that the plea that Rule 96-ZQ and Rule 96-ZO have a concept of discretion inbuilt cannot be sustained meaning thereby that the said Rules are mandatory and there is no discretion available for reducing the penalty. Provisions of Rule 96-ZP being identical and pari materia with that of Rule 96-ZQ and Rule 96-ZO, the ratio of the aforesaid decision ....