2008 (12) TMI 469

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.....  A simple question arose in this Appeal is whether the goods removed without payment of duty on a particular day and the same found by Revenue Authorities on the same day and such goods having suffered duty on the same day shall invite penalty under Section 11AC of Central Excise Act, 1944. 2. Learned Counsel Shri A.K. Nandy appearing on behalf of the Appellant submits that unless duty .....

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..... ant shall be exonerated from penalty. He therefore argues that the penalty confirmed by learned Appellate Authority below is erroneous. 3. Learned Departmental Representative (SDR) appearing on behalf of the Revenue submits that learned Appellate Authority below correctly held the issue that dropping of penalty by the Adjudicating Authority was erroneous. Therefore the Appellate Order should .....

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