TMI Blog2018 (4) TMI 1941X X X X Extracts X X X X X X X X Extracts X X X X ..... sent case. For these reasons, this Appeal cannot be entertained. The view taken by the Tribunal cannot be termed as perverse or vitiated by any error of law apparent on the face of the record. Appeal dismissed. - CENTRAL EXCISE APPEAL NO.6 OF 2017 - - - Dated:- 2-4-2018 - S.C. DHARMADHIKARI AND PRAKASH D. NAIK, JJ. For the Appellant : Ms.P.S. Cardozo, Advocate For the Respond ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... for duty and interest within limitation period has been sustained. However, bearing in mind the debatable legal issue of interpretation, the has Tribunal dropped the penalty. 3 Paragraphs 32, 33 and 34 of the impugned order, which areat page 150 of the paper book, read as under: 32 We find considerable force in the arguments raised by the learned Counsel on limitation; accordingly, we hol ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... have entertained a bonafide belief. Hence, all the penalties imposed on all the appellants herein are set aside by invoking the provisions of Section 80 of the Finance Act, 1994. 4 Upon reading of these paragraphs, we do not find that there is any substantial question of law, which enables us to entertain this Appeal. The matter has been decided in the light of the peculiar facts and circum ..... X X X X Extracts X X X X X X X X Extracts X X X X
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