2011 (2) TMI 27

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....eals) No. 43/2004 TVL (ADK) dated 04.05.2004.   2. None appears for the appellants. However, there is a letter dated 11.08.10 seeking decision on the appeal on merits and to consider applicability of decision of the Hon ble High Court of Gujarat in the case of Harish Silk Mills Vs. CCE, Surat 2010 (255) ELT 393, wherein it has been held that option to pay concessional penalty in terms of p....

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....mmissioner (A) has upheld the order of the original authority.   4. The Ld. SDR submits tat the appellants have shown payment for the three fortnights using credit entries in PLA while no amount was actually paid to justify taking such credit in PLA. Therefore, he submits that it is a fit case for invoking the provisions of Section 11AC. He fairly concedes that the original authority and t....