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TMI Blog2020 (1) TMI 1482X X X X Extracts X X X X X X X X Extracts X X X X ..... ndent. ORDER Heard Learned Counsel for the parties. 2. This appeal under Section 35G of the Central Excise Act, 1944 challenges the final order of the Customs, Excise & Service Tax Appellate Tribunal, Mumbai (Tribunal) dated 6 November, 2018. 3. The Appellant has framed following questions as substantial questions of law :- "(a) Whether in the facts and circumstances of the p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tral Excise Tariff Act, 1985 read with Section 3(1) of Central Excise Act, 1944 and no other duties of excise like education cess though duly specified in Rule 3(1) and Rule 3(3) of Cenvat Credit Rules, 2004? (c) Whether in the facts and circumstances of the present case, CESTAT is correct in concluding that Rule 6(1) of CCR, 2004 is attracted to the present case, despite ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e penalty imposed on the Appellants, ingredients for both propositions being the same ?" This question relates to penalty imposed. The decision having been rendered in the Appellant's favour on merits, the issue of penalty will have to be answered in favour of the Appellant. Accordingly, the question of law no. (d) is answered against the Respondent and in favour of the Appellant. 5. The Ap ..... X X X X Extracts X X X X X X X X Extracts X X X X
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