2009 (4) TMI 679

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..... or the Respondent. [Order]. Both sides have appealed before this forum against the same order. The appeal of the assessee is on the only ground that there should not have been levy of duty of Rs. 2,96,710/- under Section 11A of Central Excise Act, 1944 read with Section 11AC of the said Act with equal amount of penalty. Learned Counsel submits that there was an allegation of clandestine .....

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..... justice is not followed, that cannot be cured at the appellate stage. Therefore, he requires the matter to be sent back to the learned adjudicating authority. 2. Revenue is in appeal Case No. 3232/06. Prayer of Revenue is to set aside the order in appeal and uphold the order in original. They are specific why they have challenged the order in appeal before this forum. Revenue is aggrieved by th .....

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..... it would be proper to hold that in absence of statutory provision, the appellant should have been considered for no penalty under Section 11D of Central Excise Act, 1944 read with Rule 173-Q of Central Excise Rules 1944. Thus Revenue appeal is dismissed. 5. The aforesaid decision leads us to consider the rest of the demand of Rs. 2,96,710/- raised under Section 11A of Central Excise Act, 1944. .....

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