2011 (1) TMI 279

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.... J.   1. This appeal has been preferred by the revenue under Section 35G of the Central Excise Act, 1944, against order dated 23.9.2009 passed by the Customs, Excise & Service Tax Appellate Tribunal, New Delhi, claiming following substantial questions of law:-   "(i) Whether the Judgment and order passed by the Tribunal is proper and legal?   (ii) Whether the Tribunal was right i....

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....2002. The Commissioner (Appeals) confirmed order-inappeal but on further appeal, the Tribunal set aside the levy of penalty having regard to the fact that the payment had already been made in terms of Section 11A(2B).   3. We have heard learned counsel for the appellant. 4. Learned counsel for the appellant submits that mere making of payment was not enough to waive penalty in view of Expla....