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2016 (12) TMI 1230
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....t Commissioner (AR) for Respondent ORDER The appellants, M/s Pantaloon Retail (I) Ltd. and Shri Dinesh Maheshwari, Chief of Corporate Planning, are in appeal against order passed by the Commissioner (Appeals). In the said order, the Commissioner (Appeals) upheld the confirmation of demand of Rs. 2,02,487/- along with interest and equivalent amount of penalty against M/s Pantaloon Retail. In ....
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....- 2010 (20) STR 344 (Tri-Chennai), wherein the similar provision under the Service Tax Law has been interpreted. 3. Learned AR relied on the impugned order. 4. I have gone through the rival submissions. I find that Section 11A(2) of the Central Excise Act, 1944 reads as follows: - "(2) The (Central Excise Officer) shall, after considering the representation, if any, made....