2011 (9) TMI 605

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....s for Respondent Per D.N. Panda: 1.1 This second appeal as was heard on 13.9.2011 was on a narrow compass on levy of penalty under Section 11AC of Central Excise Act, 1944 read with Rule 15 of Cenvat Credit Rules, 2004 reducing the same in first appeal to Rs. 50,000/- as against Rs. 21,13,778/- levied on the appellant in the Adjudication.  1.2 Revenue's grievance is that appellant's ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... yesterday about pendency of appeal of Revenue against assessee for reduction of penalty made by Commissioner (Appeals) and obtained order suppressing the fact. In absence of Assessee when suppression of fact was alleged by Revenue, the order passed yesterday as above is recalled to protect interest of justice since suppression of fact nullifies every solemn act. Neither Revenue nor the authorized....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....rocessed for issuance of notice needs explanation of Registry. It is noticeable that there is no system in vogue in the Registry to connect all appeals arising out of common cause or order since same cause of action in connected appeals should not give rise to multiple/conflicting decisions causing peril to interest of justice. Registry is required to explain the lapse since public interest suffer....