2018 (11) TMI 1021

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.... Padmanabhan, Member (Technical) Shri H.S. Abedin, AC(AR) for the Appellant None for the Respondent. ORDER Per Bench : The present appeal has been filed by the Revenue against the Order-in-Original No.04/Commr/ADJ/CE/DIB/08 dated 07.05.2008. The respondent has a factory at Itanagar, Arunachal Pradesh. During the course of verification by the Departmental Authorities it was noticed t....

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....at the respondent's factory was situated in the North East of India where Area Based Exemption from payment of duty was available, the adjudicating authority refrained from imposing penalty and also payment of interest. This order is being challenged by Revenue in the present appeal. 2. None is present today on behalf of the respondent. None was also present on earlier dates of hearing i.e. 16.....

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...., the ld. DR submitted that the excise duty payable will be recoverable alongwith interest. Further, in the circumstances of the case he reiterated the ground that the penalty under Section 11AC will also be liable to be paid in view of the fact that the adjudicating authority has upheld the demand for the period of five years on the basis of the show cause notice issued invoking the present claus....

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.... disputed period and has arrived at the central excise duty payable and demanded the same. We note that he appears to have cited the wrong legal provision for demand of the same. The Order of the adjudicating authority is modified to the extent that the demand is confirmed under Section 11A of the Central Excise Act, 1944. 6. Since the central excise duty has been held as payable, and the same ....