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2009 (9) TMI 339 - CESTAT, NEW DELHILimitation- The appellant challenge the order passed by the Commissioner (Appeals) Meerut whereby the lower appellate authority has set aside the order passed by the original authority, Meerut. The Joint Commissioner vide his order had confirmed the demand against the respondents to the tune of Rs.13,91,486/- under proviso to Section 11A of the Central Excise Act, 1944 along with the interest thereon in terms of Section 11AB of the said Act and had also imposed equal amount of penalty under Section 11AC of the said Act read with Rule 25 of the Central Excise Rules, 2002. The Joint Commissioner had granted credence to the Modvat credit amounting to Rs.8,26,264/- while deciding the actual duty liability of the respondent. Held that- It is really painful to note that an amount to the extent of about Rs.6 lakhs and odd as duty besides interest and penalty for the period 1998-99 to 2001-02 was allowed to go down the drain either by sheer gross negligence and/or connivance on the part of the excise authorities with the concerned party. In such circumstances, we do not find any case having been made out by the Department for interference in the impugned order. – Revenue appeal dismissed.
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