2002 (3) TMI 869

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..... esident]. The application is for restoration of an appeal was dismissed on 16-11-2000. The appeal was filed by the assessee against Order No. 08/Ch.84/COMMR/99, dated 22-6-99 passed by the Commissioner of Central Excise by which he had confirmed the demand of duty to the extent of Rs. 26,29,488/- and levied penalty of the same amount. The appellant is a Public Sector Undertaking. The Committ .....

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..... s been imposed by the Commissioner under Section 11AC of the Central Excises Salt Act, 1944. A token penalty of Rs. 10,000/- was also imposed on the appellant under Rule 173Q of the Central Excise Rules. The provisions contained under Section 11AC were introduced in the statute only w.e.f. 28-9-96. Therefore, except for a period of three months the entire period of demand is before introduction .....

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