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2012 (4) TMI 161 - CESTAT, KOLKATAPenalty – Held that:- the adjudicating authority has imposed a penalty of Rs.18,21,106/-under Section 11AC of the Central Excise Act, 1944 even though he has confirmed Central Excise duty of Rs.21,08,849/ - ld.Commissioner (Appeals) has imposed a penalty of Rs.2,87,743/- under Section 11AC which was conspicuously dropped by the adjudicating authority and no appeal was filed against the said adjudication order. In the circumstances, imposition of penalty of Rs.2,87,743/- under Section 11AC of the Central Excise Act, 1944 by the ld. Commissioner (Appeals) is incorrect - Decided in favor of assessee.
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