2012 (9) TMI 460 - AT - Central Excise

Imposition of equivalent penalty u/s 11AC - Held that - As the adjudicating authority has imposed penalty of Rs.4 lakhs under various Rules read with Section 11AC of Central Excise Act, 1944 and this order of the adjudicating authority was not challenged by the Department before the first appellate authority, the Revenue cannot agitate the issue for imposition of penalty under Section 11AC - against revenue.

Summary

The Revenue's appeal against Order-in-Appeal No.216 to 222/2006(Ahd-I) was found to be not maintainable as it was only for non-imposition of equivalent penalty under Section 11AC of Central Excise Act, 1944. The appeal of Revenue was rejected as the first appellate authority's order was upheld and there was no appeal against it.