2017 (12) TMI 1244

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....n, Advocate for the Respondent ORDER Per: Ramesh Nair This appeal is filed by the Revenue against Order-in-Original passed by the Commissioner of Central Excise, Raigad Commissionerate seeking imposition of penalty under Section 11AC, corresponding to confirmed demand of Rs. 72,29,467/-. 2. Shri. Ajay Kumar, Ld. Addl. Commissioner(A.R.) appearing on behalf of the Revenue reiterating th....

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.... of the respondent and set aside the demand on the ground that there was no suppression on the part of the respondent and thus extended period was not invokable. He submits that the said order applies equally on this issue as well, accordingly, penalty is not imposable. 4. We have carefully considered the submissions made by both sides and perused the records. 5. We find that though the show....