2010 (10) TMI 1037

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....rred by the Revenue under Section 35G of the Central Excise Act, 1944 against the order dated 17-9-2009. Annexure P-3 passed by the Customs, Central Excise & Service Tax Appellate Tribunal, New Delhi (for short 'the Tribunal') by seeking to raise the following substantial question of law :- "(i)     Whether the Hon'ble CESTAT was justified in setting aside the penalty impose....

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....edit availed by the assessee and also proposing to impose penalty. The Adjudicating Authority raised demand of duty and also imposed penalty. On appeal, the Tribunal upheld the demand of duty but set aside penalty noticing that the assessee had not intentionally evaded duty. The Tribunal followed earlier order in the case of the assessee in similar circumstances against which appeal of the Revenue....