- (1.) The present appeal filed under Section 35-G of Central Excise Act arises out of penalty proceedings initiated against the respondent under Rule 173Q of Central Excise Rules, 1944 on that ground that the respondent has furnished his incorrect particulars of the goods produced and has not paid the duty in accordance with law.
(2.) Shri Subodh Kumar, learned Senior Standing Counsel appearing on behalf of the Department informs the Court that whether the duty is leviable or not has been a matter of debate and it ultimately reached to the Apex Court. The matter was remitted by the Apex Court to the Tribunal and the Tribunal even after remand has held that no duty is leviable on the respondent herein. Although it was submitted that against the order of the Tribunal, the Department has approached the Apex Court by way of Special Leave Petition.
(3.) This being so, on the facts of the present case, we are satisfied that no penalty under the Rule 173Q of the said Rules could be levied on the respondent. We do not find that any substantial question of law is involved in the appeal. The appeal is dismissed summarily.;