BALIA, J. - (1.) D. B. Central Excise Appeal No. 61/06: (1 ). The following substantial question of law has been framed in this appeal for consideration:- " Whether in the facts and circumstances of the case,the Tribunal has discretion to reduce the penalty leviable under Section 11ac of the Act?"
(2.) IN this case penalty equal to short levied duty was imposed with reference to Section 11ac though the notice was given only under Section 173 Q for alleged breach of the Rules but the penalty equal to duty was decided to be levied with reference to Section 11ac and not to be levied with reference to Rule 173q. D. B. Central Excise Appeal No. 13/2005 The following substantial question of law has been framed in this appeal for consideration:- " Whether the learned Tribunal is right in law in reducing the mandatory penalty imposable as equal to the amount of duty imposable under Sec. 11ac of the Central Excise Act, 1944?" A show cause notice was issued for alleged short levy on excess stock found on verification with the one shown in the register maintained for that purpose. Apart from issuing show cause notice for levy of duty, notice for levy of penalty under Section 173q as well as 11ac was issued for alleged breach of Rules and ultimately adjudicating authority decided to levy penalty under Section 11ac for the alleged breach of Rules. D. B. O. T. R. NO: 2/2005: Following substantial question of law has been referred for for opinion in this appeal:- " Is Tribunal empowered to reduce the mandatory penalty imposed under Section 11ac of the Central Excise Act, 1944, while upholding the demand of duty ?" A show cause notice was issued to the respondent assessee that the assessee has wrongly availed benefit of exemption under notification dated 2/6/1998. Along with show cause notice for the alleged short levy of duty, notice to levy penalty for the same was issued under Section 11ac read with Rule 173q. The adjudicating authority had raised a demand of short levy of duty on account of erroneous availment of the exemption notification and imposed a penalty equal to the amount of duty short levied under Section 11 AC read with Rule 173q of Central Excise Rules. D. B. O. T. R. NO. 34/2004:
(3.) THE following substantial question of law has been framed in this appeal for consideration:- " Is Tribunal empowered to reduce the mandatory penalty imposed under Section 11ac of the Central Excise Act, 1944, while upholding the demand of duty ?" In this case the assessee was issued a show cause notice for the purpose of alleged short fall in the stock as per the register and levy of penalty under Section 173q read with Section 11ac of the Central Excise Act, 1944. The adjudicating authority after rejecting the explanation submitted by the assessee imposed short levied duty and imposed penalty equal to the short levied duty under Section 173q read with Section 11ac of the Act, 1944. D. B. Central Excise Appeal No. 31/06: In this case respondent is engaged in processing of textile at Pali. A show cause notice was issued on 2/7/1999 calling upon the explanation of the Mills for short levy of duty on the cleared processed fabric from the Mills and also to show cause against the levy of penalty under Section 11ac & Rules 173q & 226 of the Central Excise Rules, 1944 as they existed at that time. While confirming the demand under the show cause notice, the adjudicating officer also levied penalty equal to the amount of short levy under Rule 173q and under Section 11ac for different period. ;