2011 (6) TMI 511

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....hri S.N. Rajendra, Advocate, for the Appellant. Shri K.S. Ravishankar, Advocate, for the Respondent. [Judgment per : N. Kumar, J.]. - All these appeals are preferred by the Revenue which are admitted by this Court to consider the following substantial questions of law. (i)      Whether under the facts and circumstance of the case the Tribunal is right in modify....

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....first place the said by-product is not excisable under Central Excise Act and at any rate as Carbon Monoxide and no duty is payable. The authorities have disallowed the claim of the Revenue regarding levy of penalty on the ground that it is barred by law of limitation and confirmed the levy. 5. To the extent confirming the demand the assessee has already approached the Apex Court under Sec....