2006 (7) TMI 57

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....s)<br>Dated:- 31-7-2006<br>Appeal No. E/1443/06 - Final order No. A/1267/2006-WZB/C-III/SMB<br>Central Excise<br>&nbsp; [Order] - Appellants are aggrieved by the imposition of penalty of Rs. 10,000....

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....g. Power to impose a Penalty, under the act and the rules, is not a crop in hand to be unleashed on an assessee, especially one who is new to the procedures and compliance required. There has to be a ....