2009 (11) TMI 640

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....nd that the appellant did not contest the duty confirmation before the Honourable Commissioner (A)? (ii)    Whether the Honourable CESTAT, Ahmedabad is correct in confirming part of the penalty under the provisions of Section 11AC of Central Excise Act, 1944? (iii)   Whether the Honourable CESTAT, Ahmedabad is correct in confirming the interest under the provisions of Section 11AB of Central Excise Act, 1944? 2. The Joint Commissioner, Central Excise and Customs, Vapi has passed Order-in-Original No. 46/JC/VAPI/OA/2004, dated 10-12-2004 levying inter alia central excise duty amounting to Rs. 6,80,208/-. He also levied penalty under various provisions of the Act on different persons, including the Compa....

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....ion before the Commissioner (Appeals). Their only prayer was to set aside the penalty, while admitting such clandestine removal and confirmation of demand of duty. The CESTAT was therefore of the view that the Appellants at this stage are precluded from contending that the duty confirmed by the lower authority was wrong. The CESTAT therefore rejected the cross-objection. 4. In the above background the present Tax Appeal is filed. 5. Mr. Paresh V. Sheth, the learned Advocate appearing for the Apellant submits that the CESTAT has proceeded on assumptions and premises. The duty in demand was in fact challenged before the Commissioner and even before the Tribunal by way of cross-objection. He further submitted that as far as the....