2016 (9) TMI 531

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.... DR  for the appellant None for the Respondent ORDER The present appeal is filed by the Revenue against the order of the Commissioner of Central Excise, Delhi vide order-in-original No. 7/2006 dated 21.04.2006.  The same order had also been challenged by the assessee as well as partners vide Ex. Appeal Nos. 3216, 2675-2677 and 2708 of 2006.  While considering the appeal fil....

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.... Section 11AC of the Act for short payment of duty in respect of goods cleared from the factory without payment of duty with intent to evade payment of duty.  3.  The brief facts of the case are that assessee is engaged in manufacture of pharmaceutical products falling under Central Excise Tariff  heading 3003 of the First Schedule to Central Excise Tariff Act, 1985.  Invest....

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....ch under Section 11AC read with Rule 173Q on Smt. Nisha Bhargava as well as Ms. Anjali Bhargava, both partners of the  assessee company.  The Commissioner also imposed penalties on other connected persons, under Rule 209A read with Section 38A of the Central Excise Act, 1944. 4.  Ld. DR Sh. R. K. Manjhi appeared for the Revenue and submitted that the Commissioner has imposed a pe....