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

The Supreme Court addressed the issue of whether the Customs, Excise and Gold (Control) Appellate Tribunal (CEGAT) has the authority to reduce penalties under Section 11AC of the Central Excise Act. The Court upheld the Tribunal's decision to reduce the penalty to Rs. 25,000, finding no reason to interfere with its judgment. Importantly, the Court left the question of the Tribunal's power to reduce penalties open for future consideration, indicating that it should be resolved in an appropriate case.