2010 (7) TMI 434

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.....  [Order per : H.N. Devani, J. (Oral)]. - The appellant revenue has challenged order dated 12-1-2009 [2009 (238) E.L.T. 323 (Tribunal)] made by Customs, Excise and Service Tax Appellate Tribunal (the Tribunal) proposing the following two questions : "(A) Whether in the facts and circumstances of the case, the Tribunal has committed substantial error of law in modifying the ord....

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....ibunal which came to be dismissed vide the impugned order. While dismissing the appeal the Tribunal observed as follows : "4. However, as regards penalty under Section 11AC, if the appellants make the payment of duty, interest and penalty within 30 days of the communication of this order, the penalty will stand reduced to 25% of the duty." Revenue being aggrieved by the aforesaid obser....