2013 (10) TMI 143 - HC - Central Excise

Penalty - Duty under Protest Held that - Party without making any protest deposited the amount of duty before issue of show cause notice along with interest - All the three authorities held that it was a case of non-imposition of penalty after considering relevant materials on the record and after considering all the pleas raised by the department - Having regard to the findings it was not a case of warranting of any penalty there was no substantial question of law.

Summary

The High Court of Allahabad dismissed an appeal under Section 35-G of the Central Excise Act, 1944 against a judgment and order dated 6-8-2008. The appeal was filed by the department against the dropping of penalty proceedings. The Commissioner (Appeals) and the Tribunal both held that no penalty was warranted in the case. The appeal was dismissed as it was not found to involve any substantial question of law.