2009 (4) TMI 196

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....he appellate authority have hold in favour of the Revenue to the extent of payment of excise duty under the proviso to sub-section (1) of Section 11A of the Central Excise Act, 1944 and imposition of penalty under Section 11AC of the said Act. 2. After going through the Judgment of the learned Tribunal, we find that the issues have not been dealt with in the proper perspective. The Tribunal oug....