2009 (1) TMI 3 - SCH - Central Excise

Quantification of penalty - application is rejected for the simple reason that in this Appeal, we are concerned with the quantum of penalty and not with the levy of penalty. Tribunal s decision that rejected the contention of the assessee that penalty is not leviable, has not been challenged by assessee - our order allowing this Civil Appeal will not come in the way of the assessee challenging the order of the Tribunal on the question of imposition of penalty no opinion on merits of that case

Summary

The Supreme Court allowed the Civil Appeal regarding the quantification of penalty under Section 11AC of the Central Excise Act, 1944. The issue was covered by a previous judgment. The appeal was allowed, but the court did not express any opinion on the merits of the case.