IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH. C.E.A. No.88 of 2005 Date of decision: August 08, 2006 Commissioner of Central Excise Commissionerate. ---Appellant Vs. M/s Surindra Steel Rollling Mills. -----Respondent CORAM:- HON'BLE MR JUSTICE ADARSH KUMAR GOEL HON'BLE MR JUSTICE RAJESH BINDAL Present: Mr. Anil Kumar Sharma, Advocate for the appellant. ----- ORDER: The Tribunal has reduced the penalty under Rule 96ZO(3) of the Central Excise Rules, 1944 for delay in deposit of duty due, to rupees one lac, 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. ( ADARSH KUMAR GOEL ) JUDGE August 08, 2006 ( RAJESH BINDAL ) ashwani JUDGE