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TMI Blog2023 (12) TMI 1407X X X X Extracts X X X X X X X X Extracts X X X X ..... Appellant ORDER 1. Heard Smt. Aishwarya Rajyashree, learned counsel for the appellant. This Central Excise Appeal under Section 35G of the Central Excise Act, 1944 has been filed challenging the Order No.S-825/A-1024/Kol/2008 dated 14.10.2008 passed by the Customs, Excise & Service Tax Appellate Tribunal, East Zonal Bench, Kolkata in Excise Appeal No.91/2008, arising out of Order in Original No. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e motive in not reporting production and clearance earlier appears to be bonafide and plausible. Their submission in this regard is further strengthened by the fact that there is no duty demand for the period after 09.09.2005, which goes to show that after allowing the small-scale exemption, which we find, has not been denied by the Department even while issuing the Show Case Notice, the Appellant ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ional arising out of the belief that the product made by them was not excisable. We also find that though they came forward for taking Excise Registration on 09.09.2005, the Jurisdiction Authorities did not take any steps to ascertain the production and clearance made by the Appellants prior to that date, as otherwise they would not have waited for issuing the Show Cause Notice after more than one ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... any penalty for evasion of duty if the net duty demand is nil. However, the Adjudicating Authority shall be free to determine the penalty for other violations of laws. The Appeal is allowed by way of remand in the above terms".
3. We do not find any manifest error of law in the impugned order of the Tribunal. No substantial question of law is involved. Therefore, the appeal is dismissed. X X X X Extracts X X X X X X X X Extracts X X X X
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