2017 (7) TMI 1141

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..... s preferred in this appeal. All these have been adequately and sufficiently addressed by the first appellate authority and, in the absence of any further submissions made in relation to or in the grounds of appeal, the appeal itself is without merit - appeal dismissed. - E/87893/2013 - A/92318/2017 - Dated:- 13-7-2017 - Shri C J Mathew, Member (Technical) None for appellant Shri H M D .....

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..... or by personal appearance. In the proceedings before the first appellate authority he had considered three aspects, viz, (i) the recourse to proceedings under section 11A of Central Excise Act, 1944 where duty and interest had been paid even before issue of show cause notice. (ii) the imposition of penalty under section 11AC where duty and interest had been deposited before issue of show ca .....

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