COMMISSIONER OF CENTRAL EXCISE Vs. BHAGWATI SILK MILLS

JUDGEMENT

(1.) IN this appeal, the appellant � revenue in this appeal under Section 35-G of the Central Excise Act, 1944 ("the Act") called in question the legality and validity of the order dated 12.09.2005 passed by the Customs, Excise and Service Tax Appellate Tribunal, West Zonal Bench, Mumbai, whereby the appeal preferred by the appellant has been dismissed by the Tribunal on the ground that there was no error in exercising discretion in reducing the penalty under rule 96ZQ(5)(ii) of the Central Excise Rules.

(2.) WHILE admitting the appeal, this Court had by an order dated 10.10.2006 formulated the following substantial question of law: