2018 (9) TMI 167

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..... ng out that this Tribunal in the order dated 12.02.2018 did not give any finding as regards imposition of penalty under Rule 25(1)(a) ordered by the original authority. We find that in the same order, the Tribunal has categorically held that there is no suppression of facts on the part of the appellant - Since the penalty imposed under Rule 25(1)(a) is subject to the provisions of Section 11AC, th .....

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..... Willingdon Christian, ld. Counsel appearing for the applicant submits that in this Tribunal's order, there is no finding regarding the penalty whereas, they have made the submissions in the grounds of appeal for setting aside the penalty. He submits that the penalty was imposed under Rule 25(1) (a) which is subject to the provisions of Section 11AC of Central Excise Act, 1944. He submits that .....

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..... s correct in pointing out that this Tribunal in the order dated 12.02.2018 did not give any finding as regards imposition of penalty under Rule 25(1)(a) ordered by the original authority. We find that in the same order, the Tribunal has categorically held that there is no suppression of facts on the part of the appellant. Moreover, no show cause notice was issued for demanding excise duty under Se .....

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