- (1.) Heard Sri Amit Mahajan, learned counsel for the appellant and Sri M.B. Mathur appearing on behalf of the respondent.
(2.) This is an appeal filed by the Commissioner of Central Excise against the order of the Tribunal dated 26.7.2013 by which the Tribunal has allowed the appeal of the respondent and reduced the penalty to Rs. 5000/-.
(3.) In the appeal the following question has been raised claiming to be substantial question of law. "Whether on the facts and in the circumstances of the case the CESTAT, New Delhi has committed an error of law in reducing the penalty levied upon the Respondent from Rs. 11,97,798/- imposed under the provisions of Rule 25 read with Section 11AC to Rs. 5,000/- under Rule 27 of the Central Excise Rules, 2002?";