2002 (7) TMI 366

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..... ent. [Order per : Justice K.K. Usha, President]. This appeal has been filed by the assessee challenging the imposition of penalty under Adjudication Order No. 113/Commr. C. Ex/06, dated 5-8-1996 passed by the Commissioner of Central Excise, Indore. It is seen that the records relating to the above appeal were missing in this Tribunal. Therefore, inspite of repeated representation from th .....

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..... emorandum of Appeal filed on 8-11-1996, we find that the challenge in the appeal was limited to imposition of penalty of Rs. 15,000/- under the impugned order. The appellant has specifically stated in Col. 9 of the Memorandum of appeal that the duty amount of Rs. 1,40,112,53/- has not been demanded because it has already been paid vide PLA Entry No. 31, dated 23-11-1995 and 53 dated 29-9-95 and no .....

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..... this Tribunal. We are not able to accept the submission of the appellant that the Memorandum of appeal filed in 2002 has to be treated as an amendment to the appeal filed on 8-11-96. Relief sought in the original appeal relates only to imposition of penalty. We cannot entertain a challenge against the demand of duty, by way of an amendment in the year 2002. The challenge is highly belated and no r .....

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