- (1.) It appears that there was a survey at the premises of the assessee and certain unaccounted goods were found. On this basis, redemption fine at Rs. 2,24,200/- and penalty at Rs. 1,09,768/- have been levied. Against the order of the Assistant Commissioner, Central Excise Division-I, Muzaffarnagar, the assessee filed appeal before the Commissioner (Appeals) Central Excise, Meerut-I. The Commissioner (Appeals) Central Excise, Meerut-I allowed the appeal in part and reduced the redemption fine to Rs. 1,00,000/- and penalty to Rs. 50,000/-. Being aggrieved by the order of the Commissioner (Appeals) Central Excise, Meerut-I, the assessee filed second appeal before the Tribunal. The Tribunal by the impugned order allowed the appeal in part and reduced the redemption fine to Rs. 50,000/- and penalty at Rs. 25,000/-. Being aggrieved by the order, the revenue filed the present appeal.
(2.) The contention of the learned counsel for the appellant that the present is the case where maximum penalty should be levied. Therefore, the Tribunal has erred in reducing the quantum of penalty.
(3.) We do not see any reason to interfere in the matter. The quantum of penalty is the discretion of the Tribunal. In the facts and circumstances, no substantial question of law arises from the order of the Tribunal. The appeal fails and is dismissed.;