2013 (10) TMI 143

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..... ring relevant materials on the record and after considering all the pleas raised by the department - Having regard to the findings it was not a case of warranting of any penalty – there was no substantial question of law. - Central Excise Appeal No. 144 of 2009 - - - Dated:- 2-4-2012 - Ashok Bhushan and Prakash Krishna, JJ. Shri Shambhu Chopra (Income Tax) and Ashok Singh, Learned Counsels, .....

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..... mount of duty before issue of show cause notice along with interest. 4. All the three authorities held that it was a case of non-imposition of penalty after considering relevant materials on the record and after considering all the pleas raised by the department. 5. Having regard to the findings it was not a case of warranting of any penalty. We do not find any substantial question of law. 6 .....

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