https://www.taxtmi.com/caselaws?id=375315 The appeal was allowed as the Tribunal's decision to dismiss the appellant's appeal under Section 35-B of the Central Excise Act was deemed erroneous. The judges clarified that the second proviso to Section 35-B did not apply in this case as the penalty amount fell under clause (a) of sub-section (1) of Section 35-B. The Tribunal's order was set aside, and the appeal was reinstated for further consideration in accordance with the law. The judgment aimed to rectify the misapplication of the law by the Tribunal and ensure proper adjudication of the appeal. en-us Fri, 25 Jan 2019 00:00:00 +0530 Wed, 19 Jun 2019 17:24:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=375315 The appeal was allowed as the Tribunal's decision to dismiss the appellant's appeal under Section 35-B of the Central Excise Act was deemed erroneous. The judges clarified that the second proviso to Section 35-B did not apply in this case as the penalty amount fell under clause (a) of sub-section (1) of Section 35-B. The Tribunal's order was set aside, and the appeal was reinstated for further consideration in accordance with the law. The judgment aimed to rectify the misapplication of the law by the Tribunal and ensure proper adjudication of the appeal. Case-Laws Central Excise Fri, 25 Jan 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=375315