Penalty under Central Excise law was not examined on merits, and the appeal was dismissed while the legal question remained open.

The appeal and connected special leave petitions were dismissed because the show cause notice and the Order-in-Original contained no reference to penalty under Section 11AC of the Central Excise Act. The Court left the question of law open, without deciding the legal effect of that omission on penalty proceedings.

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Issues: Whether the appeal and connected special leave petitions were liable to be dismissed in view of the absence of any reference to penalty under Section 11AC of the Central Excise Act in the show cause notice and the Order-in-Original.

Outcome: The appeal and the special leave petitions were dismissed, with the question of law left open.

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