2017 (1) TMI 923

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..... for availing benefit of reduced penalty under proviso to section 11AC of the Central Excise Act, 1944? Held that: - the question/s involved in the present appeal is/are squarely covered against the revenue in light of the decision of the Division Bench of this Court in the case of Commissioner of Central Excise & Customs, Surat-I Versus M/s. Kanishka Prints Pvt. Ltd. [2011 (4) TMI 1444 - GUJARA .....

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..... , within 30 days from the receipt of the order of the Tribunal for availing benefit of reduced penalty under proviso to section 11AC of the Central Excise Act, 1944 ? (b). Whether in the facts and circumstances of the case, the Tribunal has committed substantial error or law in applying decision of the Tribunal in the case of M/s.Swati Chemical Industries and decision of this Court in case o .....

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..... Mr.Shah, learned advocate appearing on behalf of the appellant and considering the impugned judgement and order passed by the learned tribunal and and decision in the case of M/s. Kanishka Prints Pvt. Ltd. (supra), we are of the opinion that the questions involved in the present appeal stand concluded against the revenue. We are in complete agreement with the view taken by the Division Bench of th .....

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