2011 (7) TMI 630 - AT - Central Excise

Appeal against order of Commissioner enhancing penalty - assessee also demand of duty on the ground of limitation - Held that - Commissioner (Appeals) has not decided the issue on merits that is he has not considered the submissions of the appellants on the ground of limitation. Matter is sent back to the Commissioner (Appeals) order set aside and appeals allowed by way remand.

Summary

The Appellate Tribunal CESTAT, Delhi allowed the appeals filed by the appellants against the impugned order of the Commissioner (Appeals). In one appeal, the matter was remanded back to the Commissioner (Appeals) for considering the appellants' contentions on penalty and duty demand. In another appeal, the penalty was enhanced from 25% to 100% under Section 11AC of the Central Excise Act, 1944. The impugned orders were set aside, and the appeals were allowed by way of remand.