https://www.taxtmi.com/caselaws?id=234210 The High Court had jurisdiction to entertain the appeal under Section 35G of the Central Excise Act, as the issue was about SSI exemption, not the rate of duty or value of goods. The doctrine of merger did not preclude the Revenue from filing an appeal, as the Supreme Court's dismissal did not merge the findings against the Revenue. The Tribunal correctly set aside penalties under Rules 25 and 26 due to the lack of mens rea, which the High Court upheld. Consequently, the appeal was dismissed with no substantial question of law for consideration. en-us Mon, 27 May 2013 00:00:00 +0530 Thu, 11 Feb 2016 17:10:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=234210 The High Court had jurisdiction to entertain the appeal under Section 35G of the Central Excise Act, as the issue was about SSI exemption, not the rate of duty or value of goods. The doctrine of merger did not preclude the Revenue from filing an appeal, as the Supreme Court's dismissal did not merge the findings against the Revenue. The Tribunal correctly set aside penalties under Rules 25 and 26 due to the lack of mens rea, which the High Court upheld. Consequently, the appeal was dismissed with no substantial question of law for consideration. Case-Laws Central Excise Mon, 27 May 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=234210