2006 (4) TMI 397

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....r the Respondent. [Order]. - This appeal is directed against Order-in-Appeal dated 22-9-2004 which upholds the Order-in-Original which confirms an amount of 8% of the value of the exempted goods cleared by the appellants and imposition of penalty and seeks to recover interest from the appellants. Consequent to submissions made by them, this is the second round of hearing before me. In the first....

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....e me and contesting the penalty imposed on them and the interest sought to be recovered from them. I find from the Order-in-Original that penalty has been imposed under Section 11AC and interest is sought to be recovered under Section 11AB of the Central Excise Act, 1944. 2. Section 11AC and Section 11AB can be invoked by the authority only in respect of the duty and not in respect of the no....