2013 (2) TMI 690

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... 1944 arises out of an order passed by the Customs, Excise and Service 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 .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ited v. Commissioner of Central Excise, Ludhiana decided on 30-1-2013. 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 .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X