2014 (9) TMI 840

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....s Act, additional Excise duty @ 45.55 per quintal was leviable on that much quantity of sugar dispatched from any factory for sale in India as is equal to the quantity falling short of export quota fixed for that factory. The respondent during the period of dispute did not export the sugar in terms of quota allotted to them and that much quantity was cleared for consumption in India. Accordingly, after issue of show cause notice, the Jurisdictional Assistant Commissioner vide Order-in-Original dated 31-8-2001 confirmed the duty demand of Rs. 10,02,600/- under Rule 9(2) of Central Excise Rules, 1944 read with proviso to Section 11A(1) of the Central Excise Act and beside this, imposed penalty of Rs. 2,50,000/- on them under Rule 173Q of the ....

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....Commissioner (Appeals) held that the Order-in-Original was served on the respondent only on 14-2-2003 and accordingly the appeal filed by them on 21-3-2003 is within time. With regard to merits of the case, the Commissioner (Appeals) instead of examining the issue involved and giving his own findings, simply held that he is in full agreement with Order-in-Appeal dated 29-8-2003 passed by his predecessor. Against this order of the Commissioner (Appeals), this appeal has been filed by the Revenue, wherein the Commissioner (Appeals)'s order with regard to limitation has been challenged. 2. When this matter was called, none appeared for the respondent, though a notice had been issued to them well in time. In view of this, so far as the re....