2009 (2) TMI 128

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..... M.M. Kumar, J.- The revenue has approached this Court by filing the instant appeal under section 35G of the Central Excise Act, 1944 (for brevity, 'the Act') by challenging order dated 27-2-2008, passed by the Custom, Excise and Service Tax Appellate Tribunal, Principal Bench, New Delhi (for brevity, 'the Tribunal'). 2. The basic requirement for attracting the provisions of section 11AC of the A .....

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..... the judgment on which reliance has been placed by the Tribunal in the case of CCE v. S.K Sacks (P.) Ltd. [CEA No.154 of 2006, dated 22-1-2008] and the judgment in the case of CCE v. Machino Montel (P.) Ltd. 2004 (62) RLT 709 rendered by this Court have been overruled. In the aforesaid judgments the question which has been decided was whether deposit of duty before issuance of show-cause notice wou .....

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