2009 (12) TMI 834

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....ondent. ORDER This is an appeal filed by the Revenue. There is no representation for the respondent despite notice, nor any request of theirs for adjournment. 2. The short question which arises for consideration today is whether a penalty under Section 11AC of the Central Excise Act is liable to be imposed on the respondent in the facts and circumstances of this case. The relevant show-ca....

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....le to the present case and that Explanation 1 to sub-section (2B) of Section 11A of the Act was not considered by the Commissioner (Appeals). The appellant has also stated that they have not accepted the Tribunal's Larger Bench decision in CCE v. Machino Montell (I) Ltd. - 2004 (168) E.L.T. 466 (Tri.- LB), which was relied on by the lower appellate authority. It is submitted that an appeal has bee....