COMMISSIONER OF CUSTOMS AND CENTRAL EXCISE, MEERUT-I Vs. KISAN SAHKARI CHINI MILLS NANAUTA P.LTD., SAHARANPUR

JUDGEMENT

(1.) THIS appeal has been preferred by the Commissioner of Customs and Central Excise Meerut -I under section 35 -G (1) of the Central Excise Act, 1944 (hereinafter referred to as the "Act").

(2.) THE relevant questions placed before the Court are as follows :

(3.) IN view of the aforesaid, the Appellate Tribunal consequently held re ­garding penalty as follows : -