2015 (10) TMI 565 - SCH - Central Excise

Imposition of penalty - whether penalty under Rule 173Q of CER 1944 is relatable to non-demanding of interest under Section 11AB - Supreme Court dismissed the appeal filed by Revenue against the decision of High Court 2003 (11) TMI 597 - KARNATAKA HIGH COURT ; wherein High Court rejected the petition as non maintainable.

Summary

The Supreme Court dismissed an appeal filed by the Department against a Tribunal's decision, stating that the appeal was not maintainable as the reference before the High Court was also not maintainable.