2017 (10) TMI 1308

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.... For the Respondent : Shri J. Nagori, AR JUDGEMENT Per : Mr. M. V. Ravindran This appeal is directed against OIO-30-50/COMMR/2008 dated 17/03/2008. 2. Heard both sides and perused the records. 3. On perusal of records, It transpires that the appellant is contesting only the penalty imposed by the adjudicating authority under Section 11 AC of Central Excise Act, 1944 readwith Rule....

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....4. 6. Ld. Departmental Representative submits that the penalty under Section 11 AC of the Central Excise Act, 1944 should be imposed. 7. On careful consideration, I do find that the appellant needs to be visited with penalty in this case under the provisions of Section 11 AC of the said Act as there is no appeal against the finding on merits in the first round of litigation. In my view, conf....