2008 (12) TMI 464

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..... e respondents somewhere in the month of March found that they were not eligible for the benefit of SSI exemption Notification and accordingly paid the differential duty voluntarily with interest. Thereafter show cause notice was issued and a penalty of Rs. 10,000/- was imposed on the respondents under Rule 25 read with Section 11AC of Central Excise Act, 1944. On an appeal filed by the Revenue aga .....

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..... (216) E.L.T. 515 (Bom.)], in this case penalty under Rule 25 only was imposable and Commissioner (Appeals) has erred in mentioning Section 11AC. He also sought short adjournment on the ground that the respondents would like to submit cross-objections seeking condonation of delay so that it can be treated as an appeal against the order of the Commissioner (Appeals) since in the absence of an appea .....

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