2011 (9) TMI 962 - HC - Central Excise

Summary

The Karnataka High Court dismissed the appeal by the Revenue against the Tribunal's order deleting a penalty imposed under Rule 57U of the Central Excise Rules, 1944. The penalty was deemed improper as the case did not involve fraud, wilful misstatement, collusion, or suppression of facts to evade duty payment. The Court found no merit in the appeal, stating that no substantial question of law was involved.