2012 (10) TMI 496

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....spondent. [Judgment per : N. Kumar, J.]. -  This is a revenue's appeal challenging the order passed by the Tribunal, which upheld the order of the Appellate Commissioner setting aside the penalty. 2. The assessee is manufacturing the cut and grooved ACP, which is classified as excisable to duty under Chapter sub-heading 7610.90. Till 2002, he paid the duty. Thereafter, he stopped payi....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....eal to the Tribunal. The revenue preferred an appeal so far as denial of interest and penalty is concerned. The Tribunal set aside the order passed by both the Appellate Commissioner as well as the Original Authority and held the goods are not excisable to tax. Aggrieved by the same, the revenue preferred an appeal challenging the finding of the Tribunal holding that the goods are not excisable to....