2010 (9) TMI 393

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.... [Judgment per : Deepak Gupta, J. (Oral)]. - By means of this appeal the appellant challenges the order [2010 (254) E.L.T. 471 (Tri.-Del.)] whereby the learned Tribunal has held that the assessee did not intentionally intend to evade payment of excise duty and the mere fact that it did not reverse the CENVAT credit does not warrant imposition of penalty. The ground given by the learned Tribunal....

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.... dropped the show cause notice. The Revenue filed an appeal and the appellate authority held that the assessee did not reverse cenvat credit and kept silent till it was informed about its liability and therefore penalty equal to the amount of tax payable was imposed upon the assessee. The learned Tribunal as stated above came to a finding of fact that issues of interpretation of legal provisions w....