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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.