2016 (2) TMI 441 - AT - Central Excise

Penalty levy - reliefs sought for by revenue is that the Commissioner s demand is under section 11AA whereas it should be under section 11AB - Held that - On perusal of the said order, we find that the demand involved from the very same impugned order has been set aside by this Tribunal, therefore, the Revenue s appeal is not survive. Hence, the Revenue s appeal is dismissed as infructuous.

Summary

The appeal filed by the Revenue against Order-in-Original no. 102/IDG(31)COMMR(ADJ)/05-06 was dismissed by the Appellate Tribunal CESTAT MUMBAI. The Tribunal found that the demand of &8377; 16,98,52,336/- confirmed by the Commissioner was set aside in a previous order, making the Revenue's appeal infructuous.