2017 (6) TMI 1135

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.... for Appellant Shri Rajeev Ranjan, Joint Commissioner (AR), for Respondent ORDER Per: Anil G. Shakkarwar The present appeal is directed against Order-in-Original No.10/Commr/LKO/2006-07 dated 23/03/2007 passed by Commissioner of Central Excise, Lucknow. 2. The brief facts of the case are that the appellant were issued with a show cause notice F.No.161/INT/DGCEI/HQ/2003 dated 20.10.2....

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....irmed the demand of Central Excise duty of Rs. 7,17,16,580/- against M/s Shyam Traders, Lucknow. Further, in addition to various other orders, original authority imposed penalty of Rs. 75 lakhs on appellant under Rule 26 of Central Excise Rules, 2002. On page No.93 of the said Order-in-Original dated 23.03.2007 the learned original authority has held that the show cause notice proposed imposition ....

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....ant have contended that in so for as the said Order-in-Original is concern that the original authority imposed penalty under Rule 26 on appellant, the same is not sustainable because the order has traveled beyond the show cause notice. 5. The learned A.R. for Revenue has supported the impugned Order-in-Original. 6. Having considered the rival contentions, we find that the imposition of penal....