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TMI Blog2020 (3) TMI 641X X X X Extracts X X X X X X X X Extracts X X X X ..... spondent. ORDER P.C.:- This Appeal challenges the order dated 6 November 2018 passed by the Custom, Excise and Service Tax Appellate Tribunal in Appeal No.E/1273/2009-Mum. 2. In this Appeal filed by the Commissioner of CGST and Central Excise, Thane Commissionerate raised following questions as substantial questions of law :- "a) Whether in the facts and circumstances of the case, the CESTAT ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ounsel for the parties. 2. This Appeal under Section 35G of the Central Excise Act, 1944 challenges the final order of the Customs, Excise & Service Tax Appellate Tribunal, Mumbai (Tribunal) dated 6 November 2018. 3. The Appellant has framed following questions as substantial questions of law :- "(a) Whether in the facts and circumstances of the present case, CESTAT was correct in following ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Act, 1944 and no other duties of excise like education cess though duly specified in Rule 3(1) and Rule 3(3) of Cenvat Credit Rules, 2004? (c) Whether in the facts and circumstances of the present case, CESTAT is correct in concluding that Rule (1) of CCR, 2004 is attracted to the present case, despite the position that (I) duty of excise in the form of education cess under Section 93 of Financ ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ision having been rendered in the Appellant's favour on merits, the issue of penalty will have to be answered in favour of the Appellant. Accordingly, the question of law no. (d) is answered against the Respondent and in favour of the Appellant. 5. The Appeal is disposed of in the above terms." 4. In view of the above order, the questions proposed do not arise for consideration. The Appeal is a ..... X X X X Extracts X X X X X X X X Extracts X X X X
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