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2010 (2) TMI 476 - GUJARAT HIGH COURTAppeal to Appellate Tribunal - Whether in the facts and circumstances of this case the Tribunal has committed substantial error of law in rejecting appeal of the department on the basis of incorrect jurisdictional fact that the department had not appealed against finding and order of the Assistant Commissioner, Central Excise, Division Olpad, Surat-II, for non-imposition of penalty on unit? Held that - personal penalty set aside by Commissioner (Appeals) by an order preceding imposition penalty on unit passed subsequently. Not known whether order imposing penalty pointed out to Tribunal as order not containing any reference. Relevant facts not placed before Tribunal when appeal of Director decided. Impugned order not interfered with.
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