https://www.taxtmi.com/caselaws?id=216652 A Revenue appeal was not maintainable where the adjudicating authority's penalty order under Section 11AC of the Central Excise Act, 1944 had not been challenged before the first appellate authority. The Tribunal held that, in these circumstances, the Department could not independently reopen the penalty issue against the order passed in the assessee's appeal. The first appellate authority had already upheld the original adjudication, so there was no separate basis for Revenue to contest the penalty before the Tribunal. The appeal was therefore rejected. en-us Mon, 13 Aug 2012 00:00:00 +0530 Thu, 06 Sep 2012 13:06:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=216652 A Revenue appeal was not maintainable where the adjudicating authority's penalty order under Section 11AC of the Central Excise Act, 1944 had not been challenged before the first appellate authority. The Tribunal held that, in these circumstances, the Department could not independently reopen the penalty issue against the order passed in the assessee's appeal. The first appellate authority had already upheld the original adjudication, so there was no separate basis for Revenue to contest the penalty before the Tribunal. The appeal was therefore rejected. Case-Laws Central Excise Mon, 13 Aug 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=216652