IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH **** C.E.A. No.172 of 2006 Date of Decision:01.03.2007 Commissioner of Central Excise Commissionerate, Jalandhar .....Appellant Vs. M/s Kapoor Dyeing and Printing Mills, Amritsar .....Respondent CORAM:- HON'BLE MR. JUSTICE M.M.KUMAR HON'BLE MR. JUSTICE RAJESH BINDAL Present:- Mr. Vir Bhan Singla, Advocate for Mrs. Daya Chaudhary, Assistant Solicitor General of India for the appellant. **** Rajesh Bindal, J. The Tribunal has reduced the penalty under Rule 96ZQ of the Central Excise Rules, 1944 for delay in deposit of duty due, to Rs. 90,000/-, having regard to the facts and circumstances of the case. In our judgment delivered on 3.8.2006 in CEA No.77 of 2005 (Commissioner, Central Excise Commissionerate, Ludhiana v. M/s K.C.Alloys & Steel Castings, Ludhiana, we have held that penalty under the said provision is not the minimum but is at the discretion of the authorities. The discretion, having been exercised in a given fact situation, is not shown to be perverse. No substantial question of law arises. The appeal is dismissed. ( RAJESH BINDAL ) JUDGE March 1, 2007 ( M.M.KUMAR ) renu JUDGE