Commissioner of C. Ex. Vs Sri Mani Ram Synthetics Pvt. Ltd.

High Court Of Punjab And Haryana At Chandigarh 17 Mar 2009 C.E.A. No. 44 of 2005 (2010) 258 ELT 336

Bench: Division Bench

Result Published

Acts Referenced

Judgement Snapshot

C.E.A. No. 44 of 2005

M.M. Kumar, J; H.S. Bhalla, J

Dismissed

Central Excises and Salt Act, 1944 — Section 35G

@JUDGMENTTAG-ORDER

M.M. Kumar, J.@mdashThe revenue has approached this Court u/s 35G of the Central Excise Act, 1944 (for brevity, ''the Act''), challenging

order dated 2-8-2004, passed by the Customs, Excise and Service Tax Appellate Tribunal, New Delhi (for brevity, ''the Tribunal'').

2. We have perused the order-in-original, appellate order as well as order dated 2-8-2004 passed by the Tribunal. The Tribunal has reduced the

penalty imposed upon the Assessee-respondent from an amount of Rs. 1,23,902 to Rs. 25,000/-. We do not find any legal infirmity in the order

passed by the Tribunal because it merely reduces the amount of penalty. The aforesaid exercise of discretion by the Tribunal is based on the facts

and circumstances of the case. Those findings of facts cannot be reversed by this Court in an appeal filed u/s 35G of the Act. Accordingly, the

appeal fails and the same is dismissed.

Judgement Snapshot