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2014 (7) TMI 398 - AT - Central ExciseMandatory penalty - benefit of SSI exemption - Penalty u/s 11AC - Held that:- there is a decision of the Tribunal in the case of Commissioner of Central Excise, Vishakhapatnam-I Vs M/s. Andhra Pradesh Industrial Gases Ltd. reported in [2006 (11) TMI 618 - CESTAT BANGALORE], held in favour of the assessee as contended by the learned Counsel for the Respondent. In my considered view, the matter is required to be examined by Commissioner (Appeals) in the light of the decision of the Tribunal and the Board's Circular. Hence, I set aside both the orders passed by Commissioner (Appeals) and the matters are remanded to Commissioner (Appeals) to decide afresh after considering the case laws, Board's Circular and any other submissions - Decided in favour of Revenue.
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