2013 (6) TMI 413

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.... 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, as there is no allega....

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....he 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. Whether the imposition of the penalty under Section 11AC of the C.Ex. Act, 1944 read with ....

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....e 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 contrary conclusion in this regard. We are not required to go into this question at all since we find that the ....