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Judgment
Affidavit of service filed today, the same may be kept on record. Heard Shri Ashok Singh, Learned Counsel for the Appellant.
This appeal u/s 35-G of the Central Excise Act, 1944 has been filed against the judgment and order dated 6-8-2008 passed by Customs and Central Excise in Appeal No. 47 of 2006. The department has filed-appeal before the Tribunal against the order passed by the adjudicating authority, who had drooped the proceedings of the penalty. The Commissioner (Appeals) vide order dated 11-5-2006 rejected the departmental appeal. Thereafter appeal was filed before the Tribunal. Tribunal in para 2 of the judgment had approved the finding of the Commissioner, who had observed that party without making any protest deposited the amount of duty before issue of show cause notice along with interest.
All the three authorities held that it was a case of non-imposition of penalty after considering relevant materials on the record and after considering all the pleas raised by the department.
Having regard to the findings it was not a case of warranting of any penalty. We do not find any substantial question of law. Appeal is dismissed.