2008 (1) TMI 303

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.....Ravindran Advocate, for the Respondent. [Order per : Shri M.V.Ravindran, Member (Judicial)] - 1. This appeal is filed by the revenue against Order-in-appeal No. RKR(94)86/07dated 28.5.2007. 2. Heard both sides and perused the records. 3. The issue involved in this case that the revenue is challenging the Commissioner (Appeals)  order of reducing the penalty  amount from Rs.1,38....

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....the entire duty liability and interest thereon well before the issuance of show cause notice and hence reduction of penalty by the Commissioner (Appeals) is as per the provisions of Sec.11AC(2B) of the Central Excise Act, 1944. 5. On perusal of the impugned order, I find that the Commissioner (Appeals) has considered the fact that the duty and interest had been paid by the respondent before the....

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....chever is higher - Lower limit of penalty not provided in Rule 25 ibid - Section 11AC, ibid not invoked in impugned case - Impugned orders indicating non-involvement of suppression - Rule 25 ibid discretionary and rectification of mistake and payment of duty forming reasons for using discretion in favour of assessee - Appeal by revenue rejected. Since the respondents had not challenged the amou....