2015 (8) TMI 1176

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....d. By this appeal under Section 35(G)(2) of the Central Excise Act, 1944, the Revenue is partly aggrieved by the impugned order thereby, learned CESTAT (Customs, Excise and Service Tax Appellate Tribunal), New Delhi while dismissing the appeal, in Para95 of the order dated 29.10.2010 has held that the matter involves interpretation of notification and, therefore, the question of penalty does not ....

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....llant while confirming the demand of the duty. 13. It is also evident from the said order that the Commissioner also found that except for the statement of the Excise Director and Excise Clerk of the assessee Company there was no other evidence pointing out any accusing finger at them in dealing with offending goods knowingly. A clear finding has been recorded by the Commissioner that it was dif....