2015 (5) TMI 408

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....R) For the Respondent : None ORDER Per: P K Jain: Brief facts of the case are that the appellants are engaged in the manufacture of excisable goods namely wooden/steel furniture viz. Benches, Stools Chairs etc. Appellants were not paying any Central Excise duty. Appellants had another unit namely M/s. Educational Equip-Production Centre, North Region Ahmednagar which was also engaged in the si....

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....ire activities was under control and supervision of the appellants. First appellate authority however set aside the interest under Section 11AB and penalty under Section 11AC. 3. Revenue is in appeal against setting aside the interest and penalty. Ld. A.R. explained the whole case and reiterates the various ground enumerated in the ground of appeal. 4. None appeared on behalf of the respondent. ....