Levy of penalty U/s. 11AC is a mandatory penalty & there is no scope for any discretion: SC

Union of India v. Dharmendra Textile Processors (Supreme Court of India) CIVIL APPEAL NOS. 10289-10303 OF 2003 September 29, 2008  In the case of Dharmendra Textile Processors (2008) 13 SCC 369 the Supreme Court has held that penalty under section 11AC of Central Excise Act is mandatory and adjudicating authority or appellate authority has no discretion to reduce penalty for any reason. FULL TEXT OF THE SUPREME COURT JUDGMENT/ORDER 1. Leave granted in the special leave petitions. 2. A Division Bench of this Court has referred the controversy involved in these appeals to a larger Bench d...