2009 (11) TMI 812

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....SDR, for the Respondent. ORDER This appeal filed by the assessee is against a demand of duty of Rs. 1,23,154/- under Section 11A(1) with interest thereon under Section 11AB of the Central Excise Act as also against a penalty of Rs. 1,23,154/- under Section 11AC of the Act. There is no representation for the appellant despite notice, nor any request for adjournment. I have examined the record....

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....ty of Rs. 1,23,154/- with interest thereon and proposing penalty. These proposals were contested. It was in adjudication of this dispute that the original authority passed the aforesaid order, which was upheld by the Commissioner (Appeals). Both the authorities found that the remission application filed by the party had been rejected by the Commissioner and that the Commissioner's decision was not....

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....hallenge against invocation of Section 11AC. The appellant has also contended that no interest on duty is recoverable under Section 11AB. However, this ground has not been amplified enough to be considered by this Tribunal. However, a cursory look at the show-cause notice indicates that none of the ingredients for penalty under Section 11AC was alleged in it. The show-cause notice, in fact, invoke....

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....ed under Rule 25 as follows : - "(a) removes any excisable goods in contravention of any of the provisions of these rules or the notifications issued under these rules; or (b) does not account for any excisable goods produced or manufactured or stored by him; or (c) engages in the manufacture, production or storage of any excisable goods without having applied for the registration certifi....