2015 (10) TMI 709

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....appeal is filed by the Department challenging the order passed by the Customs, Excise and Service Tax Appellate Tribunal dated 13-8-2010, vacating the levy of penalty of Rs. 6,00,000/- imposed by the Commissioner of Central Excise. 2. The brief facts of the case are that : The assessee is engaged in manufacture and clearance of excisable goods viz., PCB Assemblies, TV tuners. Set-top bo....

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....r was not sustainable and accordingly, vacated the penalty, against which, this appeal is filed by the Department. 4. We have heard the learned Counsel appearing for the appellant and perused the records. 5. Section 11AC of the Central Excise Act, 1944, contemplates, penalty for short-levy or non-levy of duty in certain cases, i.e., where any duty of Excise has not been levied or p....