2010 (1) TMI 1033

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....l before this Bench on 24-6-2005 on which date, the Bench after considering the fact that the appellant has paid the duty demanded, before issuance of show cause notice, set aside the penalties imposed on them and also set aside the demand for interest. The Revenue being aggrieved by such an order preferred an appeal to the Hon'ble High Court of Karnataka in Central Excise Appeal No. 15/2006 which was disposed by the Hon'ble High Court by judgment dated 11-4-2007, which is reproduced as under :- JUDGMENT The facts, grounds and the questions of law raised in this appeal are same or similar to the facts, grounds and questions of law raised in CEA No. 43/2006. We have partly accepted CEA No. 43/2006 in terms of our order dated 4-4-200....

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....bmission that the Revenue has preferred an appeal against the order of the Tribunal, wherein they have specifically raised the question regarding the penalties also. She would draw our attention to the question of law which has been raised by the Revenue before the Hon'ble High Court in their Central Excise Appeal No. 15/2006. She would submit that the appellant is liable to pay penalty and interest also. 6. We have considered the submissions made by both sides and perused the records. The issue involved in this case is regarding the demand of interest on the appellant, to be considered by us as directed by the Hon'ble High Court. On the plain reading of the judgment of the Hon'ble High Court, we find that the Hon'ble High Court has rema....

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....                                 (Emphasis supplied) 8. It can be noticed from the above reproduced findings of this Bench that the entire impugned order is set aside by the Tribunal, on merits. On mere perusal of the Central Excise appeal filed by the Revenue before the Hon'ble High Court, it is seen that the Revenue had carried the question of non-imposition of penalty before the Hon'ble High Court. They have not questioned the order of the Tribunal on the merits which very evident from the following grounds of appeal taken by the Revenue before the Hon'ble High Court. "In vi....