2011 (7) TMI 298

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..... ication by the original adjudicating authority by giving necessary opportunity to the appellant as well as the Revenue to putforth their case. - E/426/10 - - - Dated:- 18-7-2011 - Hon ble Dr. P. Babu, Member (Technical) Appellant : Shri J.S. Negi, SDR Per: Dr. P. Babu: This is an appeal filed by the Revenue. M/s. Jagdamba Printers Pvt. Ltd., Surat engaged in the manufacture of p .....

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..... ssessee failed to pay the duty, interest as well as penalty of 25% of duty within thirty days of the communication of the Order-in-Original and there is no discretionary power with the appellate authority to set aside or reduce the penalty imposed under Section 11AC. The issue is now no more res-integra as per the judgment of the Hon ble Supreme Court in the case of Sony India Ltd. Vs. CCE Delhi r .....

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