2015 (6) TMI 953

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..... of the appellant by his order dated 17.11.2009. To grant relief to the appellant. In this regard, he very rightly appreciated the rationale of the decision in the case of M/s. Maruti Suzuki Vs CCE reported in [2009 (8) TMI 14 - SUPREME COURT]. Even ratio of apex court in the case of CCE Vs Gujarat Narmada Fertilizers Co. Ltd. reported in [2009 (8) TMI 15 - SUPREME COURT] in the same direction may .....

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..... he legal position late. Since the appellant acted bonafide and ingredients Section 11AC being absent, the appellant is not liable to penalty. 2. Revenue says that the order is passed appropriately by learned Commissioner (Appeals). Therefore, there should not be any intervention thereto. 3. Heard both sides. 4. The appeal is in the second round of litigation. In the first round, when the .....

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