9911796707
TMI Blog2024 (11) TMI 1129X X X X Extracts X X X X X X X X Extracts X X X X ..... r proviso to Section 11A of the Central Excise Act, 1944 - HELD THAT:- Circular dated 2-11-2023 issued by the Ministry of Finance, Department of Revenue, Central Board of Indirect Taxes Customs states that in exercise of the powers conferred under Section 131BA of the Customs Act, 1962 and in partial modification of earlier instructions issued in F.No.390/Misc./163/2010-JC dated 17.08.2011, the Ce ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... subject matter of challenge before the High Court at the instance of the Revenue in appeals filed under Section 35G of the Central Excise Act, 1944 was a consolidated order dated 5-1-2009 passed by the Customs Excise Service Tax Appellate Tribunal (for short,`CESTAT ). The following questions fell for the consideration of the High Court : - (A) Whether in the facts and circumstances of the case, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... aside order of imposition of penalty of Rs.5,00,000/- on the respondent under Rule 15 of the Central Cenvat Credit Rules, 2002? 3. When the matters were taken up for hearing today, the learned counsel appearing in Civil Appeal No.8098/2011 pointed out that having regard to the low tax effect, the appeal filed by the Revenue may not be entertained. He relied on a Circular dated 2-11-2023 issued by ..... X X X X Extracts X X X X X X X X Extracts X X X X
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