COMMISSIONER OF CENTRAL EXCISE Vs. MARUTI UDYOG LIMITED

JUDGEMENT

(1.) THIS order shall dispose of C.E.A. Nos. 64 and 65 of 2009 as the issue raised in both the appeals is common. The facts are being taken from CEA No. 64 of 2009.

(2.) THE revenue has approached this Court by filing the instant appeal under Section 35G of the Central Excise Act, 1944 (for brevity 'the Act') against order dated 20.6.2008 (A.3) passed by the Customs, Central Excise and Services Tax Appellate Tribunal, New Delhi (for brevity 'the Tribunal') by claiming that the following substantive question of law would arise for determination of this Court:

(3.) IN order to appreciate the controversy as to whether the provision with regard to penalty is attracted to the facts of the present case it would be necessary to read Rule 13 of the Rules which reads thus: