2011 (7) TMI 977

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....(DR) for the respondent   Per Shri Justice R.M.S. Khandeparkar:    Heard the DR for the appellant and none present for the respondents though served. 2. Since a common question of law and fact arise in all these appeals, they were heard together and are being disposed of by this common order. 3. These appeal arise from a common order passed by the Commissioner (A....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....99 2 36-39/2001 dated 26.6.02 and Addendum dated 1.7.02 35,00,000/- 35,00,000/- 1.9.99 to 31.3.2000 3. 49/2002 dated 26.6.02 and Addendum dated 17.7.02 4,19,894/- 4,19,894/- 1.10.99 to  31.12.99 4. The Commissioner (Appeals) by the impugned order reduced the total penalty of Rs. 59,19,894/- to Rs. 3,00,000/- while holding that the Department had failed to esta....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ave  been duly served. We have also perused the so-called cross-objections which merely relate to attempt to answer the points sought to be raised on behalf of the Department. 7. Only issue arises in the matter is whether the lower authority was justified  in reducing the penalty imposed by the adjudicating authority. The records evidently disclose that the  adjudicating authorit....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....id provisions with that of Rule 96-ZQ and Rule 96-ZO. On such appreciation and comparison what we find is that the provisions of Rule 96-ZP are pari-materia and are identical with that of Rule 96-ZQ and Rule 96-ZO. 11.?After considering 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....