2018 (8) TMI 1663

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....aniam, AC (AR) for the Appellant Shri Joseph Prabhakar, Advocate for the Respondent ORDER Per Bench Department has filed this appeal against the order passed by Commissioner (Appeals) who set aside the penalty imposed under section 11AC of the Central Excise Act, 1944. 2. The respondents are engaged in manufacture of switch gear and were issued a show cause notice demand duty of Rs.....

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....ew Delhi - 2000 (119) ELT 718 (Tri. LB). That the department has relied upon the case of M/s.Nirlon Ltd. Vs. Commissioner of Central Excise, Mumbai - 2004 (177) ELT 836 (Tribunal). The case of M/s. Nirlon Ltd. was appealed before the Hon'ble Supreme Court and vide judgment reported in 2015 (32) ELT 22 (SC), the Hon'ble Apex Court had observed that the entire exercise being revenue neutral, there w....