2018 (2) TMI 800

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..... Since in the instant case, there is no demand of duty and determination u/s 11A of the CEA, the demand of interest and imposition of penalty cannot sustain - appeal allowed. - E/86104/2017-SM[BR] - A/91726/2017 - Dated:- 28-12-2017 - Mr. Raju, Member (Technical) Shri.S.S. Gupta, Advocate for appellant Shri.H.M. Dixit, Asst. Comm. (AR) for respondent Per: Raju 1. This appeal h .....

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..... come to the following conclusion: 4. In the present case no adjudication proceedings? under Section 11A of the Central Excise Act or any other provisions had been conducted at all. A perusal of Section 11AC and 11AB makes it clear that those sections can be invoked only in cases where determination regarding evasion of payment of duty had taken place under Section 11A. In these circumstances, .....

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