2015 (3) TMI 168

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....ard both sides. 2. Appellant filed this appeal against the impugned order passed by the Commissioner (Appeals) whereby the Commissioner (Appeals) upheld the penalty Rs. 50,000/- under Section 11AC of the Central Excise Act, 1944. 3. Before the lower authority the appellant has not contested the demand. 4. The contention of the appellant is that in the present case the appellant charged some amo....