TaxTMI 
TaxTMI 
2013 (11) TMI 1031
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....ani, Advocate For the Respondent : Mr. Hardik P. Modh, Advocate ORDER (Per : Honourable Mr. Justice M. R. Shah) [1] The present tax appeal has been preferred by the revenue challenging the impugned judgment and order dated 19.04.2013 passed by the learned Customs Excise and Service Tax Appellate Tribunal, Ahmedabad (hereinafter be referred to as "the CESTAT") passed in Appeal No.E/1166/2011 ....
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....tantial question of law. [4] Even otherwise, we have considered the impugned judgment and order passed by the CESTAT on merits. [5] It appears from the impugned judgment and order that learned CESTAT has quashed and set aside the order of penalty imposed under section 11AC of the Central Excise Act, 1944 read with Rule 15 of the Cenvat Credit Rules, 2004 on the ground that there will be a revenu....
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....e same and credit has been taken by the unit No.1, this itself would prove that the appellant's other units were registered with Central Excise Authority. I find strong force in the contentions raised by the learned counsel that the entire issue is revenue neutral. I find that, the ground of revenue neutral is a strong ground for setting aside any penalty imposed on the appellant as there cannot b....