2010 (12) TMI 365 - HC - Central Excise

Penalty - Provisions of Rules 173Q of the Rules which empowers the authority to impose equal penalty - The questions raised are covered by judgment of this Court 2010 -TMI - 202136 - PUNJAB & HARYANA HIGH COURT Bansal Alloys Metals Pvt. Ltd. v. Union of India etc. appeals are dismissed against of revenue.

Summary

The High Court of Punjab and Haryana dismissed C.E.A. Nos.123 and 124 of 2010, involving common questions of law. The appeals were preferred by the revenue under Section 35G of the Central Excise Act, 1944, against the order of the Customs, Excise & Service Tax Appellate Tribunal, New Delhi. The court cited a previous judgment in Bansal Alloys Metals Pvt. Ltd. v. Union of India, and based on that, the appeals were dismissed.