2008 (12) TMI 131

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....i S.L. Kumar, DR, for the Respondent. [Order per : P.K. Das, Member (J)].- The appellant filed this appeal against the order of the Commissioner of Central Excise vide order No. Commissioner/RPR/ST/90/2006 dated 27^th November 2006, whereby order dated 31^st December 2004 passed by the Assistant Commissioner of Central Excise was revised and penalty was enhanced from Rs. 7,000.00 to @ Rs. 100.0....

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....nd enhanced the penalty. In this context, he submits that the Tribunal in the case of Deluxe Colour Lab Pvt. Ltd. v. CCE, Jaipur vide final order Nos. ST/285-288 of 2008 dated 22^nd October 2008 [2009 (13) S.T.R. 605 (Tri.-Del.)] set aside the penalty on the identical situation. It is seen that the Tribunal in the case of M/s. Jain Brothers and others v. CCE, Bhopal vide final order Nos. ST/401-40....