2019 (5) TMI 811

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....E/ROM/60167/2019 in Appeal No. E/60506/2018 -[SM] - MISC. ORDER NO. 60252 of 2019<br>Central Excise<br>MR. ASHOK JINDAL, MEMBER (JUDICIAL) Mr. Pawan Kumar, Advocate for the Appellant Mr. Vijay Gupta....

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....unal has decided the issue holding that as there is no demand, therefore, demand of penalty and imposition of penalty are not sustainable. 2. Heard the learned A.R. and considered the submission. 3.....