https://www.taxtmi.com/caselaws?id=204020 The Tribunal's deletion of penalty was upheld because it had made a clear factual finding that the assessee discharged its duty liability in accordance with the annual capacity of production order and, after final determination, there was no contravention of the applicable rules. With the factual basis of default negated, the Revenue's challenge did not give rise to any substantial question of law. The appeal was therefore not entertained on merits and the assessee's relief was sustained. en-us Thu, 25 Nov 2010 00:00:00 +0530 Wed, 29 Jun 2011 17:35:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=204020 The Tribunal's deletion of penalty was upheld because it had made a clear factual finding that the assessee discharged its duty liability in accordance with the annual capacity of production order and, after final determination, there was no contravention of the applicable rules. With the factual basis of default negated, the Revenue's challenge did not give rise to any substantial question of law. The appeal was therefore not entertained on merits and the assessee's relief was sustained. Case-Laws Central Excise Thu, 25 Nov 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=204020