COMMNR. OF CENTRAL EXCISE vs. M/S. DABUR INDIA LTD

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C.A. No.-008927-008928 - 2003Supreme Court01 April 20051 pages
For Respondent: RAJESH KUMAR
AI SummaryDismissed

What did the Supreme Court hold?

The Supreme Court found no reason to interfere with the Tribunal's decision on the facts of the case. However, it explicitly left open the question of the Tribunal's power to reduce penalties under Section 11AC for future determination.

What were the facts?

The appeals were filed against a CEGAT judgment that reduced a penalty imposed under Section 11AC. The Revenue questioned the Tribunal's power to reduce such penalties.

What were the issues?

Whether the Customs, Excise and Gold (Control) Appellate Tribunal (CEGAT) has the power to reduce a penalty imposed under Section 11AC of the relevant Act.

Which sections of the Income-tax Act were involved?

Section 11AC

AI-generated summary — verify with the full judgment below

Cause title — parties, addresses and appearances
http://JUDIS.NIC.IN SUPREME COURT OF INDIA Page 1 of 1 CASE NO.: Appeal (civil) 8927-28 of 2003 PETITIONER: Commissioner of Central Excise, Chandigarh-I RESPONDENT: M/s Dabur India Limited & Anr. DATE OF JUDGMENT: 01/04/2005 BENCH: S. N. Variava,Dr. AR. Lakshmanan & S. H. Kapadia

JUDGMENT: JUDGMENT O R D E R These Appeals are filed against the Judgment of the Customs, Excise and Gold (Control) Appellate Tribunal (CEGAT), at New Delhi dated 28th February, 2003. 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/-.

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

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

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