2018 (5) TMI 1791

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..... on 11A2 is allowed as held in case of Collector of Central Excise, Kolkata Vs. Pradyumna Steel Ltd. [1996 (1) TMI 127 - SUPREME COURT OF INDIA] - appeal allowed - decided in favor of Revenue. - Excise Appeal No. 316/2009 - ORDER NO.FO/76058/2018 - Dated:- 14-5-2018 - Shri P.K.Choudhary, Member (Judicial) And Shri Bijay Kumar, Hon ble Technical Member For the Appellant : Shri D. Haldar, A.C .....

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..... l appeal on the provisions of the Section 11A2 as held in case of Collector of Central Excise, Kolkata Vs. Pradyumna Steel Ltd.[1996 (82) ELT 441 (S.C.).]. 3. As far as the other issue regarding imposition of penalty on the appellant No. 3 and 4 are concerned, we find that Department has not filed a separate appeal. Defect memo was also issued by the Registry by letter dated-30/06/2009. 4. T .....

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