2013 (10) TMI 95

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....llant. 2. This appeal is a Central Excise Appeal filed under Section 35G of the Central Excise Act, 1944 challenging the order dated 1-8-2008 [2009 (14) S.T.R. 104 (Tri.-Del.)], passed by the Customs, Excise & Service Tax Appellate Tribunal (hereinafter called "the Tribunal"). 3. The assessee, an individual cab owner, provided cab services to the M/s. B.S.N.L. a public sector undertaking and IFF....

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....l. The question which has been framed in the appeal is as follows : "Whether ignorance of law can be a reasonable cause for allowing benefit of waiving penalties under Section 80 of the Finance Act, 1994?" 4. The Tribunal has considered the submissions raised by the Revenue that the ignorance of law is of no excuse. The Tribunal returned the following finding which is to the following effect : ....