COMMISSIONER OF CENTRAL EXCISE Vs. SRF LTD.

JUDGEMENT

(1.) THE Revenue is aggrieved by the finding recorded by the Customs, Excise and Service Tax Appellate Tribunal [hereinafter referred to as 'CESTAT'], that in case duty was paid voluntarily before issuance of show cause notice, interest and penalty would not be leviable on the amount of differential duty under Section 11AB and 11AC of the Central Excise Act.

(2.) THE order dated 24 November 2006 on the file of Commissioner of Central Excise (Appeals) was challenged before the CESTAT.

(3.) THE Revenue has raised the following substantial question of law: -