2008 (5) TMI 521

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.... for the Respondent. [Order]. - After examining the records and hearing both sides, I note that the prayer in this appeal of the Revenue is to set aside the impugned order as regards penalty under Section 11AC and interest on duty under Section 11AB of the Central Excise Act. The duty amount, which was paid in September, 2002 pertained to clearances made in December, 1999. The department iss....

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....appeal states that the Commissioner (Appeals) justified imposition of penalty on the party under Section 11AC. However, the relief portion of this appeal seems to have been correctly drafted. The learned counsel for the respondents submits that the extended period of limitation was not invocable in this case inasmuch as all the relevant facts relating to the clearance of goods, made in December, 1....