2007 (1) TMI 75

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.... the Tribunal dated 19.5.2006 except to the extent, the quantification of Excise Duty which remains payable by the appellant after allowing the relief has not been made the subject of a reasoned order by showing how the amount of duty has been calculated and consequently the amount of penalty is quantified. 2. We are of the opinion that this issue cannot be considered as a question of law at al....

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....uty was made and the duty demand of raised at Rs.2,46,682 was reduced to Rs. 1,78,180/-. If the appellant is aggrieved with the arithmetical calculation of the computation of Duty, he could apply for the ratification of the mathematical mistake before the concerned authority. However, no appeal is to be entertained only for verifying arithmetical calculation. 3. Similarly, we find that penalty ....