- (1.) Though, the learned Additional Solicitor General has referred to the Judgment of this Court in UNION OF INDIA v. M/S RAJASTHAN SPINNING & WEAVING MILLS (2009) 13 SCC 448 wherein it is decided that mandatory penalty contained in Section 11AC of the Central Excise Act cannot be reduced by the courts, learned counsel for the respondent has drawn our attention to the Circular dated May 22, 2008 issued by the Central Board of Excise and Customs which, inter alia, states as under: "In view of the points as discussed above, Board has decided that in all the cases, wherein penalty under Section 11AC of the Act is imposed, the provisions contained in first and second proviso to Section 11AC should be mandatorily mentioned in the Order -in -Original itself by the adjudicating authority."
(2.) It is not in dispute that, in these cases, there was no mention of penalty under Section 11AC of the Central Excise Act in the show cause notice and also in the Order -in -Original dated 30.04.2004. Because of these reasons, as far as this appeal and the special leave petitions are concerned, the same are dismissed leaving the question of law open.;