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2011 (6) TMI 430 - AT - Central ExciseAppeal filed by Revenue on the ground that the original authority having confirmed the demand should have imposed penalty u/s 11AC instead of imposing penalty under Rule 27 of the Central Excise Rules - Commissioner vide order dated 25.10.07 rejected the departmental appeal after taking note of the fact that the order dated 27.10.06 of the original authority imposing demand under Rule 27 already stands set aside by Commisioner vide order dated 31.01.07 and order of the original authority stands merged with the said order of the Commissioner (Appeals) dated 31.1.07. - appeal against order of Commissioner dated 31.01.07 stands rejected by Tribunal vide order dated 17.03.09 - Held that:- Order of the original authority demanding duty under Rule 27 stands totally set aside by the Commissioner (Appeals) and appeal against the said order to the Tribunal by the department also stands rejected. Under these circumstances, the question of entertaining appeal by the Tribunal against the order dated 25.10.07 of the Commissioner (Appeals) rejecting the appeal seeking enhancement of penalty imposed by the original authority cannot be entertained.
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