TaxTMI 
TaxTMI 
2010 (4) TMI 774
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....J. (Oral)] - Revenue is in appeal against the judgment of the Tribunal, dated 2-12-2009 [2010 (251) E.L.T. 426 (Tribunal)] raising following questions for our consideration : "A Whether in the facts and the circumstances of the case, the Ld. CESTA Tribunal is justified in the eye of law in holding that the penalty under Section 11AC of the C.Ex. Act, 1944 is not imposable....
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....and upheld by the Ld. CESTA Tribunal ? C. That the Ld. Tribunal is justified in the eye of law, in the facts and the circumstances of the case, in quashing and setting aside the penalty imposed under Section 11AC of the C.Ex. Act, 1944 read with Rule 25 of the C.Ex. Rules, 2002, while confirming and upholding the duty amount along with the interest? D. &n....
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....at penalty under Section 11AC cannot be imposed. Second ground adopted by the Tribunal was that the issue had not attained finality till the proceedings for penalty were instituted and attained finality only after the order dated 13-5-2005 was passed. 3. Counsel for the Revenue submitted that the issue had not attained penalty previously and the Tribunal therefore erred in coming to the cont....