Commissioner Of Central Excise, ... vs M/S Dabur India Limited & Anr

The Supreme Court addressed the issue of the Customs, Excise and Gold (Control) Appellate Tribunal's (CEGAT) authority under Section 11AC of the Central Excise Act regarding penalty reduction. The Court upheld the Tribunal's decision to reduce the penalty to Rs. 25,000, stating that there was no reason to interfere with the Tribunal's discretion in this case. However, the Court left the question of the Tribunal's power to reduce penalties open for future consideration.