2019 (6) TMI 681

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....earned counsel for the appellant and Mr Gaurav Mahajan, learned counsel for the department. Present Central Excise Appeal has been filed by M/s Kartikeya Enterprises under the provision of Section 35-G of Central Excise Act, 1944 against the order dated 14.3.2018 passed by the Customs, Excise and Service Tax Appellate Tribunal, Allahabad. The present appeal was admitted on questions no. (a) to (....

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....out complying the aforesaid provision of Rule 26 of the CE Rules, 2002. Perusal of order would reflect that no discussion has been made with regard to imposition of penalty at all. In view of this, we are of the opinion that the matter requires re-examination on the question whether the appellant was liable to pay the penalty or not after determining the matter under the provision of Rule 26 of ....