2005 (10) TMI 361

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....pellant. None, for the Respondent. [Order per : S.S. Sekhon, Member (T)]. - Revenue is in appeal, aggrieved by the order of the Commissioner of Central Excise (Appeals) upholding the confirmation of the amount of duty by lower authorities but setting aside the imposition of penalty of Rs. 35,000/- on the assessee. 2. The grounds, taken up by Revenue, are that the Apex Court in the....

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....im, since he is a quasi judicial officer. (b)     Commissioner of Central Excise (Appeals), as it appears from the order impugned, as regards penalty held that the appellant had removed the goods, after following the proper Central Excise procedure and on payment of duty and there was no mala fide to evade payment of duty. Hence penalty imposed under Rule 173Q of the Central....