Supreme Court · 2017 INSC 136 · Decided 15 February 2017
The Commissioner of Central Excise, Chandigarh v. M/S Stesalit Limited
- Court
- Supreme Court of India
- Citation
- 2017 INSC 136 · [2017] 1 S.C.R. 836
- Case number
- CIVIL APPEAL No. 4507/2004
- Decided
- 15 February 2017
- Bench
- JASTI CHELAMESWAR, ABHAY MANOHAR SAPRE (2-judge bench)
- Outcome
- Appeal(s) allowed
- Case type
- Civil
- Acts & sections cited
- Central Excise Act
Headnote
Ce11tral Excise Act, 194./ - s. llAC - Ce11tra/ Excise Rules, 194./ - r.173Q - No11-pay111e11t of duty - Demand of duty along with interest as also imposition of penalty uls. JI AC read with 1:173Q by the adjudicating authority - Challenge raised only to - Reduction of penalty by the tribunal - Sustainability of - Held: In view of Dharamendra Textile case, the tribunal erred in reducing the penalty without giving justifiable reasons for the reduction - Failure of the tribunal to take into consideration the Supreme Court judgment, rather
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