2007 (9) TMI 105

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..... he order-in-appeal passed by the Commissioner (Appeals). The Commissioner (Appeals) dismissed the appeal filed by the Revenue on the ground that the appeals filed by the assessee were already decided on merit, therefore, the impugned Order is merged with the order-in-appeal. 3. I find that against the adjudication order whereby demand was confirmed no penalty under Section 11AC of Central Excise .....

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..... ility. Since the appeal of the Revenue was restricted in respect of penalty only. In view of the above decision of the Hon'ble Supreme Court, the impugned order is set aside and the matter is remanded to the adjudicating authority to decide afresh in accordance with law after affording an opportunity of hearing to the respondents. Appeal is allowed by way of remand. (Dictated and pronounced in op .....

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