2006 (2) TMI 348

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....- This appeal arises from OIA No. 208/2004, dated 30-12-2004 by which the Commissioner (Appeals), on his common accord, without any appeal from the Revenue and in the absence of an order by the original authority for imposing penalty under Rule 173Q of Central Excise Rules, has proceeded to impose penalty of Rs. 1,75,000/-, which is under challenge. The assessments were provisional. The appellan....

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....r (Appeals) is totally illegal and unsustainable in law. The OIO had not imposed any penalty under Rule 173Q. The Revenue was not aggrieved with the penalty not having been imposed under Rule 173Q of the Central Excise Rules. The Commissioner (Appeals) has clearly noted in his impugned order that penalty is not leviable under Section 11AC in terms of the above noted judgments yet, he issued notice....