2008 (7) TMI 339

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....Appellant. Shri Alok Arora, Advocate, for the Respondent. [Order per : M. Veeraiyan, Member (T)]. -  This is an appeal by the Department against the order of the Commissioner (Appeals) No. 449 /CE/ MRT - I / 2004, dated 5-7-2004 by which the Commissioner reduced the penalty imposed by original authority from Rs. 53,33,336/- to Rs. 2 lakhs. 2. Heard both sides. 3. The relevant fact....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ZO(3), by the decisions of the Hon'ble Supreme Court in the case of Union of India v. Supreme Steel & General Mills & Ors., reported in 2001 (133) E.L.T. 513 (S.C.) and CCE v. Venus Castings (P) Ltd., reported in 2000 (117) E.L.T. 273 (S.C). (d) Consequent to the declaration of law by the Hon'ble Supreme Court, they paid the entire duty involved along with interest in March, 2000. (e) The or....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

..... Alloys and Steel Castings, 2006 (206) E.L.T. 1183 (P&H) wherein it has been held that penalty prescribed under Rule 96ZO has to be considered as maximum and discretionary. 6. We have carefully considered the submissions made from both sides. We find that this is not a case of clandestine removal or a case of total non-payment of duty. It was claimed that duty as per actual production has been....