2010 (8) TMI 146

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....LLAR   Mr. Kamal Sehgal, Senior Government Standing Counsel for the appellant-Revenue. AJAY KUMAR MITTAL, J. This order will dispose of Central Excise Appeal Nos. 116 and 117 of 2010 as identical question of law is involved therein. The facts have, however, been taken from C.E.A. No. 116 of 2010. This appeal under Section 35G of the Central Excise Act, 1944 (for short "the A....

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....isfied in this case?" In short the facts of the case are that the respondent is engaged in the manufacture of Railway Track parts etc. falling under Chapters 86, 87 and 94 of the Schedule to the Central Excise Tariff Act, 1985 and is holding Service Tax registration for the services under the category of Goods Transport Agency as required under the provisions of the Finance Act, 1994. It was fo....

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....sonal penalty was imposed on the respondent under Sections 76 and 78 of the Act and Rule 15 of the Cenvat Credit Rules, 2004 (in short "2004 Rules"). The respondent filed appeal before the Commissioner (Appeals) who vide order-in-appeal passed on 12.7.2007 (Annexure A-3) rejected the appeal, except qua imposition of penalty under Section 78 of the Act. The respondent still preferred further appeal....