2014 (4) TMI 10

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... appeal against Order-in-Appeal No.PII/BKS/478/2004 dated 29/10/2004 passed by the Commissioner of Central Excise & Customs (Appeals), Pune-II. 2. Vide the impugned order the lower appellate authority has reduced the penalty imposed on the appellant from Rs.10 lakhs to Rs 71/2 lakhs. Aggrieved of the same, the Revenue is before me. 3. In the appeal memorandum it has been urged that, the appe....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... despite notice. 5. The only ground taken by the lower appellate authority for reduction of penalty is that the company was registered with the BIFR and since duty along with interest have already been paid, he took a lenient view and reduced the penalty. The hon'ble High Court of Bombay in Writ Petition No. 5868/2004 vide order dated 29/07/2004 has observed that, the respondent in the pres....