2017 (12) TMI 1244

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..... s scenario matter needs to be remanded to the adjudicating authority for passing a fresh order on the issue of penalty proposed u/s 11AC read with Rule 25 of Central Excise (No.1) Rules, 2001/Central Excise Rules, 2002 and Rule 173Q of the erstwhile Central Excise Rules, 1944 - appeal allowed by way of remand. - E/854/07, E/CO-200/07 - A/90870/2017 - Dated:- 21-11-2017 - Mr. Ramesh Nair, Member .....

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..... , 1944 however Ld. Commissioner though confirmed the demand of duty amounting to ₹ 72,29,467/- but no decision was given on penalty proposed under Section 11AC therefore order is not legal and proper inasmuch as there is no decision given by the Commissioner on penalty under Section 11AC. 3. On the other hand, Shri. Vipin Jain, Ld. Counsel for the appellant submits that against the same i .....

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..... sioner on this issue nor any decision was given in the impugned order therefore issue of penalty has not been adjudicated by the adjudicating authority. In this scenario matter needs to be remanded to the adjudicating authority for passing a fresh order on the issue of penalty proposed under Section 11AC read with Rule 25 of Central Excise (No.1) Rules, 2001/Central Excise Rules, 2002 and Rule 173 .....

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