https://www.taxtmi.com/caselaws?id=274399 The Revenue's appeal was dismissed due to not meeting the monetary limit for appeal filing. The judgment highlighted the Commissioner (Appeals)'s lack of authority to direct the Department to issue a fresh show cause notice invoking penalties under Section 11AC. It was clarified that penalties cannot be imposed under this section, and the Commissioner's directive for a subsequent show cause notice seeking penalties was deemed beyond the original proceedings' scope. The impugned order was set aside, and the appeal was allowed in favor of the appellant, M/s. Orient Paper Mills, Bhopal. en-us Wed, 13 Apr 2016 00:00:00 +0530 Sun, 12 Aug 2018 11:33:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=274399 The Revenue's appeal was dismissed due to not meeting the monetary limit for appeal filing. The judgment highlighted the Commissioner (Appeals)'s lack of authority to direct the Department to issue a fresh show cause notice invoking penalties under Section 11AC. It was clarified that penalties cannot be imposed under this section, and the Commissioner's directive for a subsequent show cause notice seeking penalties was deemed beyond the original proceedings' scope. The impugned order was set aside, and the appeal was allowed in favor of the appellant, M/s. Orient Paper Mills, Bhopal. Case-Laws Central Excise Wed, 13 Apr 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=274399