TMI Blog2016 (12) TMI 1577X X X X Extracts X X X X X X X X Extracts X X X X ..... ue as regard the confirmation of demand and invoking the provision of Section 11AC - since the proposal of penalty u/s 11AC and imposition of penalty u/s 11AC was not disputed then the penalty u/s 11AC has to be equal to duty confirmed - appeal dismissed - decided against appellant. - E/1982/06 - A/94266/16/EB - Dated:- 6-12-2016 - Ramesh Nair (Judicial Member) And C. J. Mathew (Technical Membe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ious judgments held that penalty under Section 11AC is correctly leviable. Accordingly the Revenues appeal was allowed whereby the penalty under Section 11AC was enhanced equal to duty confirmed in the original order. Being aggrieved by the impugned order the appellant is before us. 2. Ms. Anajli Hirawat, Ld. Counsel for the appellant submits that the Commissioner (Appeals) in the impugned orde ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... uced penalty under Section 11AC of the Act, the appellant have not challenged by filing any appeal before the Commissioner (Appeals). Revenue filed the appeal and challenged the imposition of reduced penalty under Section 11AC of the Act. In this situation as per demand of duty and the penal provision under Section 11AC of the act attained finality. Therefore at this stage, the appellant cannot ra ..... X X X X Extracts X X X X X X X X Extracts X X X X
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