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2017 (12) TMI 1244 - AT - Central ExcisePenalty u/s 11AC - penalty not taking part in adjudication by adjudicating authority - Held that: - neither any discussion was made by the Commissioner on this issue nor any decision was given in the impugned order therefore issue of penalty has not been adjudicated by the adjudicating authority. In this scenario matter needs to be remanded to the adjudicating authority for passing a fresh order on the issue of penalty proposed u/s 11AC read with Rule 25 of Central Excise (No.1) Rules, 2001/Central Excise Rules, 2002 and Rule 173Q of the erstwhile Central Excise Rules, 1944 - appeal allowed by way of remand.
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