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of <h1>Court upholds Tribunal's decision on penalties imposed under Central Excise Act</h1> <h3>COMMR. OF C. EX. & CUSTOMS Versus NARENDRABHAI NAGINBHAI BHUT</h3> The Court dismissed the appeal by the Commissioner of Central Excise and Customs challenging penalties imposed on a company under Section 11AC of the ... - Issues involved: Challenge to order under Section 35G of the Central Excise Act, 1944 regarding imposition of penalty and interest, and setting aside of penalties on individuals and firms.Imposition of penalty and interest:The appellant, Commissioner of Central Excise and Customs, challenged an order passed by the Customs, Excise and Service Tax Appellate Tribunal, Mumbai, confirming demand of duty against a company and imposing penalties under Section 11AC of the Act and Rule 173Q of the Central Excise Rules, 1944, along with interest under Section 11AB. The Tribunal set aside penalties imposed under Rule 209A of the Rules on the proprietor and his firm, based on findings of fact. The Court dismissed the appeal as no question of law arose from the Tribunal's order.Setting aside of penalties on individuals and firms:The Tribunal held that there was no reason to impose penalties under Rule 209 of the Rules on the proprietor and his firm, and accordingly, set aside the same. The Tribunal's decision was based on its conclusion after evaluating the evidence on record. The Court upheld the Tribunal's decision, stating that the questions formulated at the time of admission of the appeal did not arise from the Tribunal's order, as it was based on findings of fact. Consequently, the appeal was dismissed due to the absence of any question of law.
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