2010 (7) TMI 434

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... J. (Oral)]. - The appellant revenue has challenged order dated 12-1-2009 [2009 (238) E.L.T. 323 (Tribunal)] made by Customs, Excise and Service Tax Appellate Tribunal (the Tribunal) proposing the following two questions : "(A) Whether in the facts and circumstances of the case, the Tribunal has committed substantial error of law in modifying the order passed by the appellate commissioner .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... impugned order. While dismissing the appeal the Tribunal observed as follows : "4. However, as regards penalty under Section 11AC, if the appellants make the payment of duty, interest and penalty within 30 days of the communication of this order, the penalty will stand reduced to 25% of the duty." Revenue being aggrieved by the aforesaid observations, has preferred the present appeal. 3.& .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ed position that the directions issued by the Tribunal are in consonance with the decision of a co-ordinate Bench of this High Court rendered on 21-1-2010 in the case of Commissioner of Central Excise & Customs v. Rama Synsilk Mills Pvt. Ltd. in Tax Appeal No. 1942 of 2008 [2010 (254) E.L.T. 277 (Guj.)]. In the circumstances, it is not possible to state that the impugned order of the Tribunal suff .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X