2012 (10) TMI 999

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...., for the Appellant. None, for the Respondent. JUDGMENT No question of law let alone a substantial question of law arises for consideration in this appeal preferred by the Revenue under Section 35G of the Central Excise Act, 1944 against the order of the CESTAT, Bangalore Bench dated 11-2-2011 in Final Order No. 112/2011 in Appeal No. E/344/2010. 2. The respondent allegedly defaul....

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....ns of Rule 8(3A) concluded that the appellant had correctly paid duty even during the defaulted period and consequently set aside the demand of duty, as the amount was paid along with interest but upheld the penalty imposed. The assessee did not prefer any appeal against the imposition of penalty. 4. The Revenue carried the matter in appeal to the CESTAT against the order of the Commission....