2011 (4) TMI 950

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..... , there is no liability to pay excess duty at 8% or penalty, interest as directed by the Assessing Authority, appeal are answered in favour of the assessee and against the revenue. No merit in this appeal and accordingly, it is dismissed - C.E.A. No. 22 of 2010, - - - Dated:- 1-4-2011 - N. Kumar and Ravi Malimath, JJ. Shri N.R. Bhaskar, Sr. C.G.S.C., for the Appellant. Shri K.S. Ravi Sh .....

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..... he same, the revenue preferred an appeal to the Tribunal. The Tribunal relying on the judgment rendered by the Larger Bench in the case of Nicholas Piramal (India) Ltd. v. Commissioner of Central Excise, Thane-I reported in 2008 (232) E.L.T. 37 (Tri. - LB) dismissed the appeal upholding the order of the Commissioner (Appeals). Aggrieved by the said order, the present appeal is filed. 3. This app .....

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