2014 (3) TMI 988

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....al, New Delhi (the Tribunal) dated 7-5-2010 allowing the appeal of the Central Excise Department (the Department) and restoring the order of the Adjudicating Officer (the AO) dated 31-7-2006 against Vishwa Vishal Engineering Limited (the Assessee). THE FACTS 2. The Assessee manufactures Mudgan Mass, Ramming Mass and Runner Mass falling under Chapter 38 of the Central Excise Tariff Act, 1985....

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.... Act; *        Imposed penalty of Rs. 5,000/- under Rule 173Q of the Rules. 5. Aggrieved by the aforesaid order, the Assessee filed an appeal before the Commissioner, Central Excise and Customs (Appeals) {the Commissioner (Appeals)}. It was allowed on 31-10-2006 on the ground that the requirement of the ingredient 'with intent to evade duty' was not satisf....

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....f the case, the order impugned is unsustainable in view of the fact that the Tribunal has not considered Section 11AC of the Central Excise Act, 1944 read with sub-rule (4) of Rule 57-I and sub-rule (6) of Rule 57-U used in Rule 173-Q of the Central Excise Rules, 1944? 3.        Whether the penalty under Rule 173-Q and payment of interest under Section 11AB of t....