2001 (9) TMI 192

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....rder per : C.N.B. Nair, Member (T)]. - This appeal is directed against order in Appeal No. 160/CE/CHD-I/2001, dated 28-3-2001 wherein Commissioner (Appeals) Central Excise, Chandigarh confirmed imposition of penalty under Rule 173Q of the Central Excise Rules read with Section 11AC of the Central Excise Act and interest under Section 11AB of the Central Excise Act. 2. The dispute related to cer....

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.... them immediately upon the short levy being pointed out by the authorities, without the issue of show cause notice and adjudication of the case. They have brought out that the demand related to the period April 1994 to September 1996 i.e. a period prior to the coming into force (w.e.f. 28-9-96) of the Sections invoked in the present proceedings. The appellants have also submitted that for impositi....