https://www.taxtmi.com/caselaws?id=210851 The High Court dismissed the appeal under Section 35G of the Central Excise Act, 1944, challenging the Customs, Central Excise & Service Tax Appellate Tribunal's decision. The court upheld the demand of duty but set aside the demand of interest and penalty. The appeal was rejected based on the insignificance of the penalty amount involved, as the interest amount was not quantified or substantial. The court found no grounds to consider the appeal on its merits, ultimately affirming the Tribunal's decision to not maintain the appeal. en-us Tue, 21 Dec 2010 00:00:00 +0530 Fri, 12 Oct 2012 17:30:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=210851 The High Court dismissed the appeal under Section 35G of the Central Excise Act, 1944, challenging the Customs, Central Excise & Service Tax Appellate Tribunal's decision. The court upheld the demand of duty but set aside the demand of interest and penalty. The appeal was rejected based on the insignificance of the penalty amount involved, as the interest amount was not quantified or substantial. The court found no grounds to consider the appeal on its merits, ultimately affirming the Tribunal's decision to not maintain the appeal. Case-Laws Central Excise Tue, 21 Dec 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=210851