2011 (1) TMI 279

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....pellant.   ADARSH KUMAR GOEL, 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? &nbs....

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.... lacs under Rule 25 of the Central Excise Rules, 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 pay....

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....e this plea before the Tribunal and it may be on that account that the Tribunal has not gone into this aspect of the matter. No doubt the Commissioner (Appeals) recorded a finding of clandestine removal and though the assessee in appeal against the said order challenged levy of penalty, there is nothing to show that the appellant objected to setting aside of the penalty by showing that shortage of....