2015 (1) TMI 1177

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....or the Respondent : Mr Paresh M Dave, Adv. JUDGMENT (Per : Honourable The Acting Chief Justice Mr. Vijay Manohar Sahai) 1. We have heard Ms.Rujuta R.Oza , learned advocate for Mr.R.J.Oza , learned Senior Standing Counsel for the appellant and Mr.Paresh M.Dave , learned advocate for the respondent. 2. While admitting this appeal on 18.10.2007, the Court had formulated the following subs....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... Central Excise Rules, 1944?" 3. In this Tax Appeal the CESTAT has allowed the appeal of the Revenue and set aside the penalty of Rs. 3 ,63,100 /- imposed on the assessee . The order of the CESTAT is challenged by the Revenue in this tax appeal . 4. A Division Bench of this Court in the case of COMMISSIONER OF CENTRAL EXCISE & CUSTOMS V. STOVEC INDUSTRIES LTD., reported in 2014(33) STR 124 (....