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2011 (9) TMI 267 - CESTAT, NEW DELHIAbsence of Assessee - Revenue did not bring to the notice of the Bench about pendency of cross appeal of the assessee against same order-in-appeal - Assesse contended that assessee was prevent to appear due to sudden illness of its Counsel - appeal of Revenue has been remanded in absence of Assessee and that too keeping the Bench in dark by the Representative of the Revenue before the Tribunal without mentioning pendency of Assessee's appeal it cannot be said that the case of penalty was a case under Section 11AC of Central Excise Act, 1944. It is only a case under Rule 25 of Central Excise Rules, 2002 - Hence, decided that Since Revenue appeal has already been remanded to the Adjudicating Authority, this matter shall also go back to him to pass an order confirming duty demand with levy of penalty - Held that matter should be remanded to the Adjudicating Authority.
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