2015 (5) TMI 408

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..... AR) For the Respondent : None ORDER Per: P K Jain: Brief facts of the case are that the appellants are engaged in the manufacture of excisable goods namely wooden/steel furniture viz. Benches, Stools Chairs etc. Appellants were not paying any Central Excise duty. Appellants had another unit namely M/s. Educational Equip-Production Centre, North Region Ahmednagar which was also engaged in the s .....

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..... tire activities was under control and supervision of the appellants. First appellate authority however set aside the interest under Section 11AB and penalty under Section 11AC. 3. Revenue is in appeal against setting aside the interest and penalty. Ld. A.R. explained the whole case and reiterates the various ground enumerated in the ground of appeal. 4. None appeared on behalf of the respondent. .....

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..... d, we do no find any ingredient as enumerated under Section 11AC is satisfied. In view of the said position we do not find any reason to levy the penalty under Section 11AC. We also find that the in this case demand is for the period 1998 onwards and at the relevant time provision under Section 11AB were similar to that 11AC. Accordingly, in our view for the same reasons, interest is also not char .....

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