2011 (11) TMI 293

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....er Archna Wadhwa (for the Bench): The application is for restoration of the appeal dismissed vide Final Order No. 373/11 SM dated 2.6.11 by observing that the notice of hearing sent to the appellant stands returned by postal authorities. In view of the above, I recall the order and restore the appeal to its original  number. 2. Inasmuch as the short issue is involved, the appeal itself ....

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....C by the original adjudicating authority. The order passed by the Assistant Commissioner was upheld by Commissioner (Appeals). Hence, the present appeal.   5. Learned Advocate appearing for the appellant submits that he is not disputing the confirmation of demand of duty as also  imposition of penalty under Section 11AC. He however, submits that no option stands given by the auth....