IN THE HIGH COURT OF JUDICATURE FOR RAJASTHAN AT JODHPUR -------------------------------------------------------- CENTR.EXCISE APPEAL No. 55 of 2006 UNION OF INDIA V/S M/S SHIV RATAN ADVERTISERS & ANR. Mr. RISHABH SANCHETI for Mr. VK MATHUR, for the appellant / petitioner Mr. KK BISSA, for the respondent Date of Order : 16.5.2008 HON'BLE SHRI N P GUPTA,J. HON'BLE SHRI KISHAN SWAROOP CHAUDHARI,J. ORDER ----- The controversy involved in the present case is covered by the judgment of this Court dt. 23.4.2008 passed in Union of India Vs. Aakar Advertising being Central Excise Appeals No. 4/2005 and 25/2005 wherein it has been held that the authority including the Tribunal have no jurisdiction to reduce the penalty below the minimum prescribed. Accordingly, this appeal is also decided on the same lines holding that the authorities below cannot reduce the penalty below the minimum, and matter is remanded back to the learned Commissioner to be decided afresh the amount of penalty to be imposed under Section 76 between the minimum and maximum permissible limits. ( KISHAN SWAROOP CHAUDHARI ),J. ( N P GUPTA ),J. /Sushil/