2006 (8) TMI 195 - HC - Central Excise

Summary

The High Court dismissed the Revenue's appeal regarding abatement claim under Section 35(C)(1) of the Central Excise Act, 1944. The Tribunal correctly decided the issue not subject to the appealed order. The Tribunal quashed the duty demand and penalty imposed by the Commissioner. The Revenue's appeal was devoid of merit, and the Court suggested reevaluation of filing appeals for matters involving petty amounts.