2010 (10) TMI 1037

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..... 09. Annexure P-3 passed by the Customs, Central Excise Service Tax Appellate Tribunal, New Delhi (for short the Tribunal ) by seeking to raise the following substantial question of law :- (i) Whether the Hon ble CESTAT was justified in setting aside the penalty imposed under Rule 13 of the Cenvat Credit Rules, 2002 read with Section 11AC of Central Excise Act, 1944, as the party deliber .....

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..... , the Tribunal upheld the demand of duty but set aside penalty noticing that the assessee had not intentionally evaded duty. The Tribunal followed earlier order in the case of the assessee in similar circumstances against which appeal of the Revenue being CEA No. 63 of 2009 was dismissed by this Court on April 30, 2010. 3. We have heard learned counsel for the appellant. 4. In view of the fa .....

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