2025 (3) TMI 263

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....ri Rajeev Agarwal, Advocate. For the Respondent : Shri S. Dey, Authorized Representative. ORDER PER ASHOK JINDAL : The appellant is in appeal against the impugned order, wherein the demand of Central Excise duty has been confirmed on the amount of performance incentive received from the buyers for the Financial Year 2010-11 by way of issuance of show-cause notice dated 23.10.2013. 2. Without....

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....In this case, we find that the observation of the adjudicating authority while dropping the penalty against the appellant under Section 11AC of the Central Excise Act, 1944, has attained finality. 6. We hold that the extended period of limitation is not invokable in the facts and circumstances of the case. 7. For better appreciation, the observations made by the adjudicating authority is incorpo....