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COMMISSIONER OF CUS. & CENTRAL EXCISE Versus D.S.M SUGAR MILLS LTD.

2009 (11) TMI 445 - ALLAHABAD HIGH COURT

Penalty- Whether the respondents are liable to pay the penalty under Rule 173Q of Central Excise Rules, 1944? Held that- issue debatable and still debate is going on. No question of penalty arises. - 8 of 2007 - Dated:- 25-11-2009 - Prakash Krishna a .....

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substantial question of law has been sought to be raised in the appeal :- (i) Whether the respondents are liable to pay the penalty under Rule 173Q of Central Excise Rules, 1944? 2. Heard Sri Subodh Kumar, learned counsel for the appellant and Sri S. .....

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ble to welding electrodes, it consequently 1evied penalty. The quantum of penalty was reduced by the first Appellate Authority and entire penalty has been deleted by the Tribunal. 4. It is also not disputed by the learned counsel for the appellant th .....

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