UNION OF INDIA Vs. BERYL DRUGS LTD.

JUDGEMENT

(1.) Shri P. Prasad, learned counsel for the appellant. Heard.

(2.) By this appeal under Section 35G(2) of the Central Excise Act, 1944, the Revenue is partly aggrieved by the impugned order thereby, learned CESTAT (Customs, Excise and Service Tax Appellate Tribunal), New Delhi while dismissing the appeal, in Para 95 of the order dated 29-10-2010 [: 2011 (264) E.L.T. 73 (Tri. - Del.)] has held that the matter involves interpretation of notification and, therefore, the question of penalty does not arise and set aside the order of imposition of penalty.

(3.) Learned counsel for the appellant during the course of arguments very fairly submitted that the question involved in this appeal is squarely covered by the decision of the Apex Court in the matter of Uniflex Cables Limited v. Commissioner, Central Excise, Surat-II, 2011 14 SCC 568 are relevant, which reads as under :--