2019 (9) TMI 115

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....Mahajan, Counsel, for the Respondent. ORDER Heard Ms. Pragya Pandey, Learned Counsel for the appellant and Mr. Gaurav Mahajan, Learned Counsel for the department. 2. Present Central Excise Appeal has been filed by M/s. Kartikeya Enterprises under the provision of Section 35G of Central Excise Act, 1944 against the order dated 14-3-2018 passed by the Customs, Excise and Service Tax Ap....

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.... and Service Tax Appellate Tribunal, that the penalty has been confirmed on the Company as well as its Director, without complying the aforesaid provision of Rule 26 of the C.E. Rules, 2002. 5. Perusal of order would reflect that no discussion has been made with regard to imposition of penalty at all. 6. In view of this, we are of the opinion that the matter requires re-examination....