2010 (7) TMI 329

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.... for the Appellant. Shri Prakash Shah i/b PDS Legal, for the Respondent. [Order]. - P.C. : Heard Ms. S.I. Shah, learned counsel for the appellant- Revenue and Mr. Prakash Shah for the respondent. Perused appeal. 2. This appeal has been admitted on the following substantial questions of law : 1. Whether the Tribunal was justified in setting aside the penalty imposed under....

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....tified in setting aside the penalty imposed by the adjudicating authority and confirmed by the first appellate authority. She placed reliance on Rule 57-I of the Central Excise Rules, 1944 in support of her submission. While relying on Rule 57-I, she found it difficult to take her submission to the logical end for want of necessary allegations leading to non filing of the returns within prescribed....