2013 (12) TMI 1242

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..... UDGEMENT Hemant Gupta, J Revenue is in appeal under Section 35(G) of the Central Excise Act, 1944 (for short the 'Act') aggrieved against the order passed by the Customs Excise and Service Tax Appellate Tribunal (for short the 'Tribunal'), setting aside the penalty imposed as a consequence of payment of duty of 4% on parts of pressure cookers till September 2002. As per the tariff plan notified .....

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..... peal. It has been found by the Tribunal that it was a case of inadvertent mistake and that there was no intention to evade the duty and therefore there is no case for imposition for the penalty. We find that the reasoning given by the Tribunal cannot be said to be illegal or unwarranted. The assessee was entitled to exemption by virtue of notification dated 1.3.2002. The said notification was wit .....

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