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2011 (5) TMI 6

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.... Decisions)<br>Dated:- 9-5-2011<br>CEA No. 13 of 2011 (O&M) - -<br>Central Excise<br>MR. JUSTICE ADARSH KUMAR GOEL,MR. JUSTICE AJAY KUMAR MITTAL.JJ. PRESENT: Mr. HPS Ghuman, Advocate for the appe....

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.... "Whether reducing of penalties to 10% on the fraudulent availment of Cenvat Credit on the registered dealers and manufacturer of Iron and Steel washer is deterrent enough to stop future frauds on t....