2019 (4) TMI 1071

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....e, Adv. for the Appellant (s) Shri D. Haldar, A. C. (A. R.) for the Revenue ORDER PER SHRI P. K. CHOUDHARY Briefly stated the facts of the case are that the appellant manufactures Sugar confectionary. During the period from 01/04/2002 to 14/08/2002, the appellant cleared the goods following the valuation under Section 4A of the Central Excise Act and availed abatement as specified unde....

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.... of the Central Excise Rule, 1944. The Adjudicating Authority confirmed the proceedings as raised in the Show Cause Notice. On appeal before the Lower Appellate Authority, the Ld. Commissioner (Appeals) upheld the Adjudication Order and rejected the appeal. Hence, the present appeal before the Tribunal. 3. Heard both sides and perused the appeal records. 4. We find that the impugned order....

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.... passed under sub Section 2 and Section 11A, no penalty and interest can be levied. 5. We observe that in the present case, no adjudication proceedings under Section 11A of the Central Excise Act or any other provisions had been conducted at all. A close perusal of Section 11AC and 11AB makes it abundantly clear that these sections can only be invoked in cases where determination regarding evas....