TMI Blog2016 (6) TMI 355X X X X Extracts X X X X X X X X Extracts X X X X ..... has been filed under Section 35-G of the Central Excise Act, 1944 against the order dated 20 October 2014 passed by the Customs Excise and Service Appellate Tribunal, New Delhi (hereinafter referred to as the 'Tribunal'). The substantial questions of law framed by the department are as follows:- (1) Whether the benefit of Notification No.08/2003-CE dated 1 March 2003 under the facts an ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... der dated 20 October 2014. The order dated 20 October 2014 was assailed by the Department in Central Excise Appeal Defective No.133 of 2015 (Commissioner of Central Excise, Agra Vs. M/s Capston Rubber (India), which has been dismissed by us by order of date. Thus, no penalty could have been imposed upon a partner of M/s Capston Rubber (India). The appeal filed by the department is, accordingly, ..... X X X X Extracts X X X X X X X X Extracts X X X X
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