2018 (8) TMI 320

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... Agrawal For the Respondent : Pratik Chandra ORDER Heard Ms. Pooja Talwar, counsel for the appellant and Sri Pratik Chandra, counsel for the respondent. This appeal has been filed by the assessee under Section 35-G of the Central Excise Act against the order of the Tribunal dated 27.10.2009. Following questions of law have been sought to be answered :- "1. Whether the CESTAT, ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....sence of any such finding by the lower authorities invoking penalty provisions is justified? 3B.Whether without recording any act of mens rea, invoking provisions of penalty is justified? 3C.Whether any proceedings could have been initiated after omission of Rules, 96ZQ, 96ZP(3) and 96ZO w.e.f. 1st March, 2001, omitted by notification no:6 of 2001 and C.E. (N.P.) dated 11.05.2001....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....st appellate order as well as the second appellate order. The facts of the case are not in dispute. The assessee had applied for compounding scheme and under the scheme the assessee was required to pay month to month. It is not disputed on the record that the assessee flouted the scheme by not making the monthly payment. As a result thereof the penalty was imposed on the assessee. Learned co....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....imposition of penalty being settled by the Apex Court in the matter of Union of India vs. Dharamendra Textile processors reported in 2008 (231) ELT 3 (S.C.), the Department is apparently justified in contending that the Commissioner (Appeals) does not have any its discretionary power to modify and reduce the quantum of penalty in comparison to the quantum of duty liability fixed by the lower autho....