2009 (12) TMI 834

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..... n for the respondent despite notice, nor any request of theirs for adjournment. 2. The short question which arises for consideration today is whether a penalty under Section 11AC of the Central Excise Act is liable to be imposed on the respondent in the facts and circumstances of this case. The relevant show-cause notice was issued on 1-11-2004 mainly for appropriation of an amount of duty paid .....

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..... e Act was not considered by the Commissioner (Appeals). The appellant has also stated that they have not accepted the Tribunal s Larger Bench decision in CCE v. Machino Montell (I) Ltd. - 2004 (168) E.L.T. 466 (Tri.- LB), which was relied on by the lower appellate authority. It is submitted that an appeal has been filed with the Punjab Haryana High Court against the Tribunal s Larger Bench decis .....

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