https://www.taxtmi.com/caselaws?id=47947 A revenue appeal under Section 35(G) of the Central Excise Act was held not to raise a substantial question of law where the Tribunal had merely left the credit issue on inputs in stock and work-in-process for decision by the competent authority and no real prejudice was shown. The Court also found no sustainable ground on the contention that penalty equal to duty was mandatory, because the appeal did not arise from any surviving grievance against the penalty treatment and no further relief had been granted on that aspect. The revenue appeal therefore failed, and the Tribunal's order remained undisturbed. en-us Mon, 20 Nov 2006 00:00:00 +0530 Sat, 31 Jul 2010 17:16:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=47947 A revenue appeal under Section 35(G) of the Central Excise Act was held not to raise a substantial question of law where the Tribunal had merely left the credit issue on inputs in stock and work-in-process for decision by the competent authority and no real prejudice was shown. The Court also found no sustainable ground on the contention that penalty equal to duty was mandatory, because the appeal did not arise from any surviving grievance against the penalty treatment and no further relief had been granted on that aspect. The revenue appeal therefore failed, and the Tribunal's order remained undisturbed. Case-Laws Central Excise Mon, 20 Nov 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=47947