https://www.taxtmi.com/caselaws?id=52946 Under the Central Excise framework, a mere observation that penalty under Section 11AC was imposable did not amount to an operative penalty order where the Commissioner (Appeals) had not actually imposed any penalty; on the facts noted, the revised classification was accepted and differential duty was discharged, so no penalty arose in appeal. The document also states that a cross-objection before the Commissioner (Appeals) could not be used to challenge penalties in the Order-in-Original when no independent appeal had been filed, because the statutory right of cross-objection existed in the Tribunal under Section 35B(4) but not in departmental appeals under Section 35E. The unappealed penalty portion therefore attained finality. en-us Fri, 09 Jul 2004 00:00:00 +0530 Fri, 08 Oct 2010 16:43:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=52946 Under the Central Excise framework, a mere observation that penalty under Section 11AC was imposable did not amount to an operative penalty order where the Commissioner (Appeals) had not actually imposed any penalty; on the facts noted, the revised classification was accepted and differential duty was discharged, so no penalty arose in appeal. The document also states that a cross-objection before the Commissioner (Appeals) could not be used to challenge penalties in the Order-in-Original when no independent appeal had been filed, because the statutory right of cross-objection existed in the Tribunal under Section 35B(4) but not in departmental appeals under Section 35E. The unappealed penalty portion therefore attained finality. Case-Laws Central Excise Fri, 09 Jul 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=52946