2017 (1) TMI 1575

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....Shri Lakshmikumaran and Sridharan, Advocates, for the Respondent. JUDGMENT [Judgment per : V. Ramasubramanian, J.]. - The Revenue has come up with this appeal under Section 35G of the Central Excise Act, 1944, raising several questions of law. 2. Heard Mr. B. Narasimha Sarma, Learned Standing Counsel appearing for the appellant/Revenue. Mr. Karan Talwar, Learned Counsel appearing for....

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....mount under Section 11AC, apart from directing the respondent to pay interest under Section 11AB. Additionally a penalty of Rs. 50,000/- under Rule 173Q of the Central Excise Rules, 1944 was also imposed. 5. The respondent/assessee filed a statutory appeal before the Customs, Excise and Service Tax Appellate Tribunal (CESTAT). The CESTAT allowed the said appeal by an order dated 24-6-2005,....

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....t is true that the respondent did not press at the time of hearing before the Tribunal, their challenge to the Order-in-Original on merits, as seen from the statement recorded in para-2 of the order of the Tribunal. But it appears that the respondent, which is a wholly owned Government of India Company, approached the Tribunal with a plea that the demand itself is not in accordance with law. There....