2009 (1) TMI 613

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..... [Order]. Heard both sides. 2. I find that in this case the Department has filed only one Appeal against the impugned order as against six noticees involved in this case who were made parties to in the impugned show cause notice. It is the case of the Department that penalty is imposable on all the six noticees under Section 11AC. 3. Shri D.K. Saha, learned Consultant appearing on be .....

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..... lso the limitation period for demand of duty would not apply keeping in view the continued liability on the part of the assessees to account for the stock of non-duty-paid goods as well as inputs. Hence in my view, the course of action adopted by the lower appellate Authority for remanding the matter for imposition of penalty under other provisions is correct and requires no modification. Hence th .....

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