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TMI Blog2011 (8) TMI 164X X X X Extracts X X X X X X X X Extracts X X X X ..... l shall proceed to determine as to whether the points raised by the assesee require determination on the factual/legal matrix and whether the precedent cited before us by the respondent is attracted/applicable to the facts of the case - Appeal is disposed of - CEA No. 1 of 2007 - - - Dated:- 25-8-2011 - Mr. Justice R.B. Misra, Mr. Justice Dev Darshan Sud, JJ. For the Appellant: Mr. Sande ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lizers Ltd. the identical question of law was involved and we had decided the case in favour of the Revenue. This Court on a conjoint reading of Section 11AC of the Act held that penalty can be imposed even if the excise duty is deposited at the threshold before the issuance of show cause notice. 8. The question as to whether penalty should be imposed or not is a question of fact. Since this q ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... this Court in Commissioner of C. Ex., Chandigarh vs. Tyre Tops, 2010 (250) E.L.T. 338 (H.P.) and Commissioner of C. Ex., Chandigarh vs. Saboo Alloys Pvt. Ltd. 2010 (249) E.L.T. 519 (H.P.) to urge that the question as raised in this appeal does not arise for adjudication. 3. On reading of the order of the Tribunal, we find that the question as raised in this appeal is squarely covered by the deci ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... it will be open to the assessee to urge that such question does require consideration in which event, the learned Tribunal shall proceed to determine as to whether the points raised by the assesee require determination on the factual/legal matrix and whether the precedent cited before us by the respondent is attracted/applicable to the facts of the case. The appeal stands disposed of. - - Tax ..... X X X X Extracts X X X X X X X X Extracts X X X X
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