2009 (10) TMI 367 - HC - Central Excise

Tribunal decision upheld, no duty leviable, appeal dismissed on penalty proceedings

The High Court upheld the Tribunal's decision that no duty was leviable on the respondent, leading to the dismissal of the appeal regarding penalty ... Penalty- The present appeal filed under section 35-G of Central Excise Act arises out of penalty proceedings initiated against the respondent under Rule 173Q of Central Excise Rules, 1944 on that ground that the respondent has furnished his incorrect particulars of the goods produced and has not paid the duty in accordance with law. Held that- no penalty under the Rule 1730 of the said Rules could be levied on the respondent.We do not find that any substantial question of law is involved in the appeal.The appeal is dismissed summarily. The appeal under section 35-G of Central Excise Act involved penalty proceedings against the respondent for incorrect particulars of goods and non-payment of duty. The Tribunal held no duty was leviable on the respondent, and the High Court dismissed the appeal, stating no penalty could be levied. No substantial question of law was found.