2010 (3) TMI 522

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.... S/Shri G. Shiva Dass and R. Harish, Advocates, for the Respondent. [Judgment per : K.L. Manjunath, J.]. - The appeal is by the defendant challenging the legality and correctness of the orders passed by the CESTAT, Bangalore, in Appeal Nos. E/397 & 398/2004 dated 30-8-2006 [2007 (207) E.L.T. 573 (Tri.-Bang.)]. The appeal was admitted to consider the following substantial questions of law : (i) W....

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....ith intent to evade payment of duty and it had concurred with the Commissioners findings on the role of Shri Ram Shah, MD of the assessee company in the complicity involved? 2. We have heard the learned counsel for the parties. 3. The main grievance of the revenue before us is that the Tribunal without any jurisdiction has reduced the penalty levied under Section 11AC to Rs. 1,200/- and similarl....