2004 (11) TMI 433

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....Seshagiri Rao, Consultant, for the Respondent. [Order per : S.L. Peeran, Member (J)]. - Both Revenue and the party are aggrieved with the O-I-A No. 30/2001 C.E., dated 19-9-2001 passed by the Commissioner (Appeals), Hyderabad. The Commissioner (Appeals) has noted that the demand of interest under Section 11AB of CE Act is not sustainable as the Section came into force on 28-9-1996 and does not ....

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....Revenue appeal and the same is rejected. 3. Insofar as the party's appeal is concerned, it is against the enhancement of penalty by the Commissioner (Appeals) from Rs. 50,000/- to Rs. 1,25,000/-. The appellants contend that the penalty cannot be enhanced suo motu without notice to the appellants and adjudication on this point. In this regard, the Counsel relies on the judgment of the Tribuna....