2013 (2) TMI 690

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..... Tax Appellate Tribunal (for short the Tribunal ) on 13-3-2012, whereby the Revenue s appeal against the respondent was dismissed. The Revenue has challenged the order of Commissioner (Appeals) setting aside the penalties under Rule 26 of the Central Excise Rules, 2001 (for short the Rules ) for the reason that respondent has been proceeded against separately for the offence of manufacturing .....

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..... 0-1-2013. Since, the Tribunal has affirmed the order passed by the Commissioner (Appeals), setting aside the penalties under Rule 26 of the Rule, we do not find that imposition of penalties is mandatory under the Rules framed. Consequently, we do not find any substantial question of law arises for consideration. Therefore, the present appeal is dismissed. - - TaxTMI - TMITax - Central .....

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