2019 (11) TMI 1520 - SC - Central Excise

Maintainability of appeal - monetary amount involved in the appeal - HELD THAT - Considering the low tax effect, we are not inclined to interfere in this appeal. However, as arguable question has been raised in this appeal, we partly allow this appeal by setting aside the amount payable towards penalty and interest provided the appellant deposits the excise amount with the Authority within six weeks from today, failing which the order passed by the Authority shall get revived. Appeal allowed in part.

Summary

The Supreme Court of India partially allowed the appeal by setting aside penalty and interest, provided the appellant deposits the excice amount within six weeks. If not, the Authority's order will stand.