2008 (1) TMI 415

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..... ant and the counsel appearing for the respondent. The respondent failed to explain shortage of raw materials noticed by the department. Consequently department assumed that the party could not have accounted production and clearances, and therefore penalty was proposed under Section 11AC of the Central Excise Act read with Rule 173Q of the Central Excise Rules. The Deputy Commissioner gave up the .....

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..... issioner (Appeals), if not to the Deputy Commissioner himself. Counsel for the respondent, on the other hand, contended that the order of the Commissioner (Appeals) is a nullity because of his failure to give an opportunity before adverse orders are issued against the respondent. We find that the first appellate authority namely Commissioner (Appeals) has the power to enhance the levy of penalty. .....

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