COMMISSIONER OF C. EX. Vs. CITY MOTORS

JUDGEMENT

(1.) CM. No. 1621-C-II of 2010 - There is delay of 85 days in refiling the present appeal.

(2.) For the reasons mentioned in the application, the delay is condoned. Main Case

(3.) The Revenue has filed this appeal impugning the orders passed by the Commissioner (Appeals) as well as by the Customs, Excise & Service Tax Appellate Tribunal, New Delhi (for short 'the Tribunal'), vide which it has been held that imposition of penalty under Section 78 of the Finance Act, 1994 (for short 'the Act') is sufficient to meet the ends of justice.