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2011 (1) TMI 301 - HC - Central ExcisePenalty - The CESTAT is setting aside the penalty imposed under the provisions of law which are clear and unambiguous - Hence,the question raised is covered by judgment of the Court , M/s Bansal Alloys & Metals Private Limited v. Union of India and another, 2010 -TMI - 202136 - PUNJAB & HARYANA HIGH COURT the appeal is dismissed against of revenue.
The High Court of Punjab and Haryana dismissed the revenue's appeal under Section 35G of the Central Excise Act, 1944 against the order of the Customs, Excise & Service Tax Appellate Tribunal, New Delhi. The appeal was dismissed as the question raised was covered by a previous judgment of the Court in a similar case.
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