2003 (1) TMI 128

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....ection 35H(1) of the Central Excise Act, 1944, is filed by the Union of India seeking direction to Customs, Excise and Gold (Control) Appellate Tribunal (hereinafter referred to as 'the CEGAT') to refer the question of law as set out in para No. 8 of form No. E.A. 6 under Rule 8 for the opinion of this Court. 2. The fact giving rise to the application are that respondent M/s. Suncity Synthetics....

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....cretion to reduce the amount of penalty. On the other hand, it is argued by Mr. Manoj Bhandari, learned counsel appearing for the respondent that provisions are directory in nature. He has placed reliance on the decision of the Apex Court in State of Madhya Pradesh and Others v. Bharat Heavy Electricals, 1998 (99) E.L.T. 33 (S.C.) = 1997 SCC 3285. The said decision is not directly on the point, bu....