2023 (6) TMI 63

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....see under Section 35G of the Central Excise Act, 1944 is directed against passed by the Customs, Excise & Service Appellate Tribunal, East Regional Bench, Kolkata in SP 267 of 2008 dated 12th June, 2008. The appeal was admitted on 2nd September, 2009 on the following substantial question of law : "Whether the tribunal substantially erred in law in confirming the penalty under Section 11AC of the....