The Commissioner of Central Excise, Thane II v. Sushil Raika
Case brief
What is this about?
The High Court of Judicature at Bombay disposed of Central Excise Appeal No. 261 of 2007. The Court answered a framed question of law in the affirmative, holding that the impugned CESTAT order was based on no or irrelevant evidence. Consequently, the appeal filed by the Revenue was dismissed.
What did the court decide?
The appeal is dismissed in view of the affirmative answer to the framed question of law regarding the absence of evidence for the penalty.