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Commissioner of C. Ex. vs Bawa Lal Dayal Ji Fabrics (P) Ltd.

Punjab And Haryana At Chandigarh · Decided on 23 February 2004 · Citation: (2004) 115 ECR 508 : (2004) 169 ELT 8

HON’BLE JUDGES
N.K. Sud, J · Hemant Gupta, J
RESULT
Allowed
CASE NUMBER
Central Excise Case No. 3 of 2003
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Judgment

4 paragraphs · 113 words

N.K. Sud, J.—We have heard the Counsel for the parties and we are satisfied that the following question of law arises out of the order of the Customs, Excise and Gold (Control) Appellate Tribunal, New Delhi (in short "the Tribunal") dated 20-8-2002 :-

"Whether on the facts and circumstances of the case of the Tribunal could reduce the penalty to an amount which is less than the amount specified in Clause (ii) of Sub-rule (5) of Rule 96ZQ of the Central Excise Rules, 1944?"

2.

Accordingly, we direct the Tribunal to draw up a statement of the case and refer the above question for the opinion of this Court.

The petition stands allowed.