SUPREME COURT OF INDIA

Before:- S.N. Variava, Dr. A.R. Lakshmanan and S.H. Kapadia, JJ.

Civil Appeal Nos. 8927-8928 of 2003. D/d. 1.4.2005.

Commissioner of Central Excise, Chandigarh - Appellant

Versus

M/s. Dabur (India) Ltd. and another - Respondents

For the Appellant :- Rajiv Dutta, Sr. Advocate, Tufail A. Khan, S. Beno Bencigar, P. Parmeswaran and B. Krishna Prasad, Advocates.

For the Respondent :- V. Lakshmikumaran, Alok Yadav and Rajesh Kumar, Advocates.

Central Excise Act, 1944, Section 11AC - Penalty - Tribunal held that this was not a fit case for imposition of penalty equivalent to amount of duty and reduced penalty - No interference.

[Paras 2 and 3]

JUDGMENT

These Appeals are filed against the judgment of the Customs, Excise and Gold (Control) Appellate Tribunal (CEGAT), at New Delhi dated 28th February, 2003.

2. The only question raised for our consideration is whether the Tribunal has power to reduce penalty under Section 11AC. The Tribunal has held that this was not a fit case for imposition of penalty equivalent to the amount of duty and has reduced penalty to Rs. 25,000/-.

3. On the facts of this case we see no reason to interfere. We leave open to the question whether the Tribunal has power to reduce penalty to be decided in an appropriate case.

4. The Appeals will accordingly stand dismissed. There will be no order as to costs.

Appeals dismissed.