2019 (11) TMI 1520 - SC - Central Excise

Maintainability of appeal - monetary amount involved in the appeal - HELD THAT - Considering the low tax effect we are not inclined to interfere in this appeal. However as arguable question has been raised in this appeal we partly allow this appeal by setting aside the amount payable towards penalty and interest provided the appellant deposits the excise amount with the Authority within six weeks from today failing which the order passed by the Authority shall get revived. Appeal allowed in part.

Summary

The Supreme Court of India partially allowed the appeal by setting aside penalty and interest, provided the appellant deposits the excice amount within six weeks. If not, the Authority's order will stand.