2001 (12) TMI 511

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....en the case was called none appeared on behalf of the respondents. Copy of the notice which was sent to the Commissioner for service to the SDR, the Commissioner reported that the copy of notice fixed on the factory gate as the same is closed since 1999. Therefore, the notice has been served on the respondents. 2. Heard learned SDR. In this case the respondents are engaged in the manufacture....

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.... deposited the amount of duty of Rs. 1,31,911/-. The adjudicating authority confirmed the demand and imposed a penalties of Rs. 1,31,911/- under Section 11AC of the Central Excise Act and Rs. 50,000/- under Rule 173Q of the Central Excise Rules. The respondents filed appeal and before the commissioner (Appeals) that only contested the penalties imposed. The Commissioner (Appeals) set aside the pen....