2010 (7) TMI 994

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..... hether in the facts and circumstances of the case, the Tribunal has committed substantial error of law by making harmonious interpretation of Section 35F and Section 11AC of the Central Excise Act, 1944 for extending benefit of penalty at reduced rate under 1st proviso to Section 11AC of the Central Excise Act, 1944? 2. Whether in the facts and circumstances of the case, the Tribunal has commit .....

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..... of this High Court in the case of Commissioner of Central Excise and Customs, Surat-II v. Mahalaxmi Industry, 2010 (2) G.L.H. 116. The decision of the Tribunal being in consonance with the principles enunciated in the said decision, it is not possible to state that there is any legal infirmity in the impugned order of the Tribunal so as to warrant interference. 4. In the circumstances, in absen .....

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