2012 (8) TMI 246

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..... Acharya, Adv. for the Respondent (s)   Per Shri S. K. Gaule :   Heard both sides. The Revenue is in Appeal against the ld. Commissioner s (Appeals) Order-in-Appeal No.77/CE/B-I/2009 dated 7.8.2009, whereby the ld. Commissioner (Appeals) has modified the lower adjudicating authority s order upto an extent and dropped the penalty under Rule 25 of the Central Excise Rules, 2002. ....

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....refore, the same is required to be re-considered by the ld. Commissioner (Appeals). 4. The contention of the Respondent is that the Department has made a prayer for setting aside the whole order of the ld. Commissioner (Appeals), yet there is no pleading corresponding to their prayer relating penalty under Rule 25 of Central Excise Rules, 2002. 5. We have considered and perused the case reco....