No Penalty in case of interpretational nature – Supreme Court

Uni flex Cables Ltd. Vs Commissioner, Central Excise, Surat Decided by – Supreme Court of India Decided on – 24.08.2011 CIVIL APPEAL NO. 5870 of 2005 J U D G M E N T ANIL R. DAVE, J. 1. This is an appeal under Section 35-L (b) of the Central Excise Act, 1944 (hereinafter referred to as ‘the Act’), against the Judgement and Order no A/1326/WZB/2005/C-iii dated 7.7.05 in Appeal No. E/1893/01, passed by the Customs, Excise and Service Tax Appellate Tribunal, West Zonal Branch, Mumbai. 2.  The material facts are that the appellant is engaged in the manufac...